Louisville Water Co. v. Commonwealth
Court of Appeals of Kentucky
Case 89 — PETITION EQUITY APPEAL PROM LOUISVILLE LAW AND EQUITY COURT. 1. In determining whether or not a statute is constitutional, all doubts in the mind of the judge must result in favor of the validity of the law. (Louisville v. Hyatt, 2 B. M, 178; McReynolds v. Smallhouse, 8 Bush, 454.) 2. The Legislature has the power to exempt the water-works property from taxation upon the ground that it is held, owned and used by the city the more efficiently to serve the public.
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Case 89 — PETITION EQUITY APPEAL PROM LOUISVILLE LAW AND EQUITY COURT. 1. In determining whether or not a statute is constitutional, all doubts in the mind of the judge must result in favor of the validity of the law. (Louisville v. Hyatt, 2 B. M, 178; McReynolds v. Smallhouse, 8 Bush, 454.) 2. The Legislature has the power to exempt the water-works property from taxation upon the ground that it is held, owned and used by the city the more efficiently to serve the public. The case of Louisville v. Commonwealth, 1 Duv., 595, does not decide that the Legislature has not the power to exempt…
1Opinion of the Court
JUDGE HOLT
delivered the opinion oe the court.
The property of the Louisville Water Company not having been assessed for State taxes for the years from 1882 to 1885, inclusive, the sheriff of the county, in obedience to statutory provision, returned a list of it ' for each of those years to the county court clerk, who entered the same upon the assessor’s books, and certified it to the State Auditor, and also to the sheriff f01collection.
The company refused payment, claiming that it was exempt from taxation under a,11 act of the Legislature. It is a corporation, and, as its name indicates,…
2Cases cited4 opinions
- Baldwin v. HewittCourt of Appeals of Kentucky · 1889
- Johnston v. LouisvilleCourt of Appeals of Kentucky · 1875
- Elizabethtown & Paducah R. R. Co. v. Trustees of ElizabethtownCourt of Appeals of Kentucky · 1876
- Louisville Water Co. v. HamiltonCourt of Appeals of Kentucky · 1883
3Cited by10 opinions
- Preston v. Sturgis Milling Co.Court of Appeals for the Sixth Circuit · 1910
- Illinois Cent. R. R. v. CommonwealthCourt of Appeals of Kentucky · 1908
- Chicago, St. Louis & N. O. Ry. Co. v. CommonwealthCourt of Appeals of Kentucky · 1903
- Citizens & Southern Bank v. StateSupreme Court of Georgia · 1921
- State v. Baltimore & O. R.West Virginia Supreme Court · 1895
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