Commonwealth v. City of Covington
Court of Appeals of Kentucky
CASE 4 — ACTION BY THE COMMONWEALTH AGAINST THE CITY OF COVINGTON TO ENFORCE THE PAYMENT OF A TAX. — Appeal from Campbell Circuit Court. A. S. Berry, Circuit Judge. Judgment for defendant, plaintiff appeals — CLASSIFICATION. That the words “public purpose,” are used in the same sense as governmental purposes and that waterworks are owned by cities in their private capacity and are private property and not public property.
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CASE 4 — ACTION BY THE COMMONWEALTH AGAINST THE CITY OF COVINGTON TO ENFORCE THE PAYMENT OF A TAX. — Appeal from Campbell Circuit Court. A. S. Berry, Circuit Judge. Judgment for defendant, plaintiff appeals — CLASSIFICATION. That the words “public purpose,” are used in the same sense as governmental purposes and that waterworks are owned by cities in their private capacity and are private property and not public property. (Louisville v. Commonwealth, 1 Duv. 295; Lancaster v. Clayton, 9 Ky. Law Rep., 611; Commonwealth v. Makibben, Judge 12 Ky. Law Rep., 476; Clark v. Louisville Water Co., 12…
1Opinion of the Court
*39Opinion op the Court by
Judge Settle
Affirming.
This is an appeal from a judgment of the Campbell circuit court sustaining a demurrer to and dismissing’ the appellant’s petition. The action was instituted by the Commonwealth of Kentucky to recover of the appellee, city of Covington, taxes alleged to be due the State, county of Campbell, and Courthouse district of Campbell county. It is alleged in the petition that the city of Covington, which is a city of the sec-, ond class, situated in Kenton county, is the owner of lands, reservoirs, water mains, pumping stations, engines, etc., situated in…
2Cases cited5 opinions
- Springfield Fire & Marine Insurance v. Village of KeesevilleNew York Court of Appeals · 1895
- City of Newport v. CommonwealthCourt of Appeals of Kentucky · 1899
- City of Owensboro v. CommonwealthCourt of Appeals of Kentucky · 1899
- People v. . WimanNew York Court of Appeals · 1895
- Town of Kirkwood v. JohnsonSupreme Court of Missouri · 1899
3Cited by14 opinions
- Spahn v. StewartCourt of Appeals of Kentucky (pre-1976) · 1937
- A. & M. Consolidated Independent School District v. City of BryanTexas Supreme Court · 1945
- Schwalk's Adm'r v. City of LouisvilleCourt of Appeals of Kentucky · 1909
- Inhabitants of Whiting v. Inhabitants of LubecSupreme Judicial Court of Maine · 1922
- City of Dallas v. StateCourt of Appeals of Texas · 1930
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