Royer Wheel Co. v. Taylor County
Court of Appeals of Kentucky
Case 96 — INJUNCTION TO RESTRAIN COLLECTION OF TAXES APPEAL JfROM TAYLOR CIRCUIT COURT. The valuation fixed, by the State Board of Equalization is applicable alone to State taxes. Hill, &c. v. Russell, &c., -- Ky„ -. I. The aggrieved taxpayer must pursue the remedies prescribed by statute. Courts of equity have no jurisdiction. 2. The valuation fixed by the State Board of Equalization Is for all purposes, county as well as State. Russell v. Carlisle & Litsey,. 10 Ky.
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Case 96 — INJUNCTION TO RESTRAIN COLLECTION OF TAXES APPEAL JfROM TAYLOR CIRCUIT COURT. The valuation fixed, by the State Board of Equalization is applicable alone to State taxes. Hill, &c. v. Russell, &c., -- Ky„ -. I. The aggrieved taxpayer must pursue the remedies prescribed by statute. Courts of equity have no jurisdiction. 2. The valuation fixed by the State Board of Equalization Is for all purposes, county as well as State. Russell v. Carlisle & Litsey,. 10 Ky. Law Rep., 25.
1Opinion of the Court
JUDGE BURNAM
delivered the opinion of the court.
In this action appellant seeks to have its tax list corrected, upon the grounds that it was improperly assessed, and that the valuation placed upon its property is excessive. The proof as to the assessment is conflicting. The general manager of appellant testifies that the assessor of Taylor county, “or one of his deputies,” called upon him for appellant’s tax list just as he.was starting to Lebanon; that he informed him that he had given a list to the town assessor, and that that list was. satisfactory to the company, and, if that list would be…
2Cases cited1 opinion
- Ward v. BealeCourt of Appeals of Kentucky · 1890
3Cited by11 opinions
- Eminence Distillery Co. v. Henry County Board of SupervisorsCourt of Appeals of Kentucky · 1918
- Kentucky Heating Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1917
- Litteral v. BevinsCourt of Appeals of Kentucky · 1920
- Commonwealth v. J. M. Robinson, Norton & Co.Court of Appeals of Kentucky · 1912
- Negley v. Henderson Bridge Co.Court of Appeals of Kentucky · 1899
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