Legal Opinion

Sparks v. Robinson

Court of Appeals of Kentucky

Decided May 1, 1903PublishedCited by 15 opinions

Case 54 — Action by C. W. Sparks fob Himself and Others against J. R. Robinson, Sheriff of Mason County to Recover a CuHf tain Tax Collected by Appellee. appeal from mason circuit court. Demurrer to Plaintiff’s Petition -Sustained and He Appeals.

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Case 54 — Action by C. W. Sparks fob Himself and Others against J. R. Robinson, Sheriff of Mason County to Recover a CuHf tain Tax Collected by Appellee. appeal from mason circuit court. Demurrer to Plaintiff’s Petition -Sustained and He Appeals. POINTS AND AUTHORITIES. 1. The Mason fiscal court in making a levy of sixty-tw.o cents of May 27, 1902, exceeded its jurisdiction by three cents, the fifty-cent rate limit prescribed both by the Constitution and section 1839 of the statutes. 2. Now, more than .six years have-elapsed -sinpe the adoption of the Constitution, and a local act of the…

1Opinion of the Court

Opinion of the court by

JUDGE O’REAR

Affirming.

Appellant, as a taxpayer of Mason county, brought this suit against appellee to recover, on his own behalf, and on behalf of all the taxpayers of the county, a certain tax *457collected by appellee, as sheriff of Mason county, for the year 1902.

At the April term, 1902, the fiscal court of Mason county laid the county levy at 62 cents on the $100, in the aggregate, apportioned as to objects as follows:

Maysville & Big Sandy R. R. fund............ 9 cents

School fund ................................. 15 cents

Free turnpike fund........................... 25…

2Cases cited5 opinions

  1. Whaley v. CommonwealthCourt of Appeals of Kentucky · 1901
  2. Richardson v. BoskeCourt of Appeals of Kentucky · 1901
  3. Campbell County v. Newport & Cincinnati Bridge Co.Court of Appeals of Kentucky · 1902
  4. Robinson v. Robinson's trusteeCourt of Appeals of Kentucky · 1874
  5. Hendrix v. MoneyCourt of Appeals of Kentucky · 1866

3Cited by15 opinions

  1. Pennsylvania Co. for Insurances on Lives & Granting Annuities v. DeckertCourt of Appeals for the Third Circuit · 1941
  2. Shipp v. RodesCourt of Appeals of Kentucky · 1922
  3. Black v. Elkhorn Coal CorporationCourt of Appeals of Kentucky (pre-1976) · 1930
  4. Taylor, County Jailer v. ToddCourt of Appeals of Kentucky (pre-1976) · 1931
  5. Keck's Administrator v. Louisville Gas & Electric Co.Court of Appeals of Kentucky · 1918

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