Spalding v. Commonwealth
Court of Appeals of Kentucky
Case 20 — PROCEEDINGS AGAINST DELINQUENT TAX-PAYER — APPEAL FROM MARION CIRCUIT COURT. 1. A rule against a receiver of a court to show cause why he does not list for taxation, funds in his hands as such receiver, is unauthorized by the statute, and such funds are not subject to he listed for taxation. (General Statutes, chapter 92, section 20, article 4, section 4.) 2. The fund in court was not subject to taxation, because the owners thereof did not reside in that county.
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Case 20 — PROCEEDINGS AGAINST DELINQUENT TAX-PAYER — APPEAL FROM MARION CIRCUIT COURT. 1. A rule against a receiver of a court to show cause why he does not list for taxation, funds in his hands as such receiver, is unauthorized by the statute, and such funds are not subject to he listed for taxation. (General Statutes, chapter 92, section 20, article 4, section 4.) 2. The fund in court was not subject to taxation, because the owners thereof did not reside in that county. (City of Louisville v. Shirley, 80 Ky., 71.) 1. The procedure to subject to taxation pursued in this case is authorized hy…
1Opinion of the Court
JUDGE HOLT
DELIVERED THE OPINION OF THE COURT.
The estate of Felix Mercer being in litigation in the Marion Circuit Court, an order was made by it in 1881, placing in the hands of the appellant, and directing him to loan „ out, about twenty thousand dollars left by the decedent. The Commissioner complied with the order, and has since continued to loan it, owing to the right to the fund remaining unsettled, taking notes, therefor, presumably payable to himself. In June, 1885, upon motion of the proper parties, the court granted leave to them to institute suit in the Marion county court to compel…
2Cases cited3 opinions
- Barton v. BarbourSupreme Court of the United States · 1881
- City of Louisville v. SherleyCourt of Appeals of Kentucky · 1882
- Lou. & Nash. R. R. v. CommonwealthCourt of Appeals of Kentucky · 1887
3Cited by9 opinions
- Forrester v. Southern Pacific Co.Nevada Supreme Court · 1913
- Commonwealth v. PeeblesCourt of Appeals of Kentucky · 1909
- Norton's Exrs. v. City of LouisvilleCourt of Appeals of Kentucky · 1904
- Board of Council v. Fidelity Trust & S. V. Co.Court of Appeals of Kentucky · 1901
- Commonwealth v. Bank of CommerceCourt of Appeals of Kentucky · 1904
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