Paducah Street Railway Co. v. County of McCracken
Court of Appeals of Kentucky
Case 60 — INJUNCTION I. The act of the General Assembly creating the Board of Valuation and Assessment is unconstitutional. II. The assessment of appellant’s franchise by said board for county purposes is unconstitutional. III.
Read the full summary
Case 60 — INJUNCTION I. The act of the General Assembly creating the Board of Valuation and Assessment is unconstitutional. II. The assessment of appellant’s franchise by said board for county purposes is unconstitutional. III. The tax levied by the county of McCracken on the said assessment of appellant’s franchise is unconstitutional. 1. Because a franchise, being property, and, as such, only subject to taxation, must be assessed at its fair cash value. 97 Ky., 394; 17 S. C. Rep., 532 and 527; 6 How., 529; 8 Wall., 533; 13 Wall., 264; 62 Cal., 69; 17 Ky. Law Rep., 389: 77 Fed. Rep., 28; 98…
1Opinion of the Court
JUDGE GUPPY
DELIVERED THE OPINION OP THE COURT.
By agreement these appeals are heard together. It was sought by the appellants in the court below to perpetually enjoin and restrain appellee from the collection of tax claimed by it. The court below sustained a demurrer to the petitions, and dismissed the actions, and from that judgment the appellants have appealed. The real question presented for decision is as to the constitutionality of sections 4077-4079, Kentucky Statutes. In other words, the contention of appellants is that the State hoard of valuation and assessment, created and provided…
2Cases cited4 opinions
- Henderson Bridge Co. v. CommonwealthCourt of Appeals of Kentucky · 1895
- Commonwealth v. E. H. Taylor Jr. Co.Court of Appeals of Kentucky · 1897
- Louisville & Jeffersonville Ferry Co. v. CommonwealthCourt of Appeals of Kentucky · 1898
- South Covington & Cincinnati Street Railway Co. v. Town of BellevueCourt of Appeals of Kentucky · 1899
3Cited by7 opinions
- Thurston, County Treasurer v. CaldwellSupreme Court of Oklahoma · 1913
- Southern Railway v. CoulterCourt of Appeals of Kentucky · 1902
- The Best Foods, Inc. v. Christensen, State Treas.Utah Supreme Court · 1930
- Commonwealth ex rel. Anderson v. Southern Pacific Co.Court of Appeals of Kentucky · 1912
- Commonwealth v. Big Sandy Co.Court of Appeals of Kentucky · 1913
2 more not listed; retrieve them via the Exa API.