Legal Opinion

Register Newspaper Co. v. Yeiser

Court of Appeals of Kentucky

Decided April 21, 1904PublishedCited by 4 opinions

Case 120. — Action by the Register Newspaper Co., &c., Against D. A. Yeiser, Mayor, &c., for Mandamus. appeal from m’cracken circuit court. Judgment for Defendants and Plaintiffs Appeal.

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Case 120. — Action by the Register Newspaper Co., &c., Against D. A. Yeiser, Mayor, &c., for Mandamus. appeal from m’cracken circuit court. Judgment for Defendants and Plaintiffs Appeal. Kentucky Statutes, section 3187, provides that “when the treasurer shall return the tax-bills to the auditor, the auditor shall separate the personalty bills from the realty bills; the former he shall deliver to the delinquent tax collector, taking his receipt for the same; from the latter he shall make out a list, giving block and lot number and total tax due, and a notice that the treasurer will on the…

1Opinion of the Court

*1015Opinion of the court by

JUDGE PAYNTER

Reversing.

Paducah is a city of the second class. Sections 3184, 3185, 3186, and 3187 of the Kentucky Statutes of 1903 are parts of the act for the government of cities of the second class. Section 3184 fixes the dates when taxes are payable. Section 3185 directs that the assessment books shall be delivered by the auditor to the city clerk; that the city clerk shall make out the tax bills, and deliver them to the auditor, whose duty it is to deliver them to the city treasurer. Under the foregoing sections the taxes are due one-half the 1st of June and the…

2Cited by4 opinions

  1. Louisville Home Telephone Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1908
  2. State ex rel. Black v. WilsonMissouri Court of Appeals · 1911
  3. Lewis County Publishing Co. v. County CourtWest Virginia Supreme Court · 1914
  4. Board of Ed. of Newport v. City of NewportCourt of Appeals of Kentucky (pre-1976) · 1940

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