City of Lexington v. Wilson
Court of Appeals of Kentucky
Case 25 — Action by ,City of Lexington Against B. B. Wilson and Others to Enforce Collection oe Occupation Tax. APPEAL FROM FAYETTE CIRCUIT COURT — WATTS PARKER, CIRCUIT JUDGE. Judgment for Defendant and Plaintiff Appeals. RECAPITULATION. 1. The common law furnishes, a remedy for the enforcement of a tax. That remedy is the action of debt. 2. Whether a tax can be enforced by resort to. the common law remedy is merely a question of legislative intehtiion.
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Case 25 — Action by ,City of Lexington Against B. B. Wilson and Others to Enforce Collection oe Occupation Tax. APPEAL FROM FAYETTE CIRCUIT COURT — WATTS PARKER, CIRCUIT JUDGE. Judgment for Defendant and Plaintiff Appeals. RECAPITULATION. 1. The common law furnishes, a remedy for the enforcement of a tax. That remedy is the action of debt. 2. Whether a tax can be enforced by resort to. the common law remedy is merely a question of legislative intehtiion. The doctrine of the constitutional' separation of thei powers of Government has no bearing or application in the attempt to Ascertain the…
1Opinion of the Court
Opinion op the court by-
JUDGE PAYNTER
Reversing.
The appellees are the proprietors of a feed, livery and sale stable. By proper ordinances enacted pursuant to the charter of cities pf the second class a license or occupation tax was imposed upon the proprietors of livery stables, which is graduated by the number and character of vehicles used for hire in the conduct of business. The ordinances were adopted for the purpose of raising a revenue, but no provision was made for collecting it by a summary way or by suit. This action was instituted to recover amounts due from appellees as in case of…
2Cases cited11 opinions
- Craig v. CraigSupreme Court of Pennsylvania · 1835
- Clark v. Louisville Water Co.Court of Appeals of Kentucky · 1890
- City of Covington v. District of HighlandsCourt of Appeals of Kentucky · 1902
- Greer v. City of CovingtonCourt of Appeals of Kentucky · 1885
- Baldwin v. HewittCourt of Appeals of Kentucky · 1889
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- City of St. Louis v. United Railways Co.Supreme Court of Missouri · 1915
- Mayor and Council of Wilmington v. DukesSupreme Court of Delaware · 1960
- Preston v. Sturgis Milling Co.Court of Appeals for the Sixth Circuit · 1910
- Territory of Arizona ex rel. Livestock Sanitary Board v. KenneyArizona Supreme Court · 1908
- Commonwealth v. Central Hotel Co.Court of Appeals of Kentucky · 1906
4 more not listed; retrieve them via the Exa API.