Commonwealth By McElroy v. Walsh's Trustee
Court of Appeals of Kentucky
Appeal from Fayette Circuit Court. Watts Parker, Circuit Judge. Judgment for defendant, Commonwealth, appeals—
1Opinion of the Court
Opinion of the Court by
Judge Nunn
Reversing the original judgment December 13, 1907.
*105The sole question on this appeal is whether 500 shares of the capital stock of the Western Union Telegraph Company, held by appellee at the several assessment periods for taxation for the years 1902, 1903, 1904 and 1905, were, by the laws of Kentucky exempt from taxation. It is agreed that appellee owned the stock in the several years named, and did not list it for taxation, and that each share of stock was worth $90. The lower court held the stock to be exempt, and the Commonwealth has appealed. It is also…
2Cases cited11 opinions
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Farrington v. TennesseeSupreme Court of the United States · 1878
- Sturges v. CarterSupreme Court of the United States · 1885
- Bank Tax CaseSupreme Court of the United States · 1865
6 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Campbell County v. City of NewportCourt of Appeals of Kentucky · 1917
- District Board of Tuberculosis Sanitarium Trustees v. City of LexingtonCourt of Appeals of Kentucky (pre-1976) · 1928
- City of Lexington v. Motel Developers, Inc.Court of Appeals of Kentucky (pre-1976) · 1971
- Louisville & N. R. v. BosworthDistrict Court, E.D. Kentucky · 1915
- City of Louisville v. Churchill DownsCourt of Appeals of Kentucky (pre-1976) · 1936
16 more not listed; retrieve them via the Exa API.