Murphy v. City of Louisville
Court of Appeals of Kentucky
Case 88 — Action by the City op Louisville against D. F. Murphy, Assessor op Said City to Enjoin Him from Assessing the Franchises of Certain Public Service Corporations for Taxation for City Purposes — Feb. 10. APPEAL FROM JEFFERSON CIRCUIT COURT, COMMON PLEAS DIVISION. Judgment for Plaintiff and Defendant Appeals.
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Case 88 — Action by the City op Louisville against D. F. Murphy, Assessor op Said City to Enjoin Him from Assessing the Franchises of Certain Public Service Corporations for Taxation for City Purposes — Feb. 10. APPEAL FROM JEFFERSON CIRCUIT COURT, COMMON PLEAS DIVISION. Judgment for Plaintiff and Defendant Appeals. POINTS AND AUTHORITIES. 1. Repeals by implication are not favored, and where the Legislature has had its attention called to a particular subject and provided for it, the Legislature can not reasonably he presumed to intend to alter the special provision by a subsequent general…
1Dissent
Judge Hobson’s
dissenting opinion:
The act of November 11, 1892, provided a system for the taxation of the franchises of public service corporations *771by the State, and the several counties, cities, towns and taxing districts. It vested the power of assessing these franchises in the board of valuation and assessment. Their assessment was the basis of taxation by the State, and by all the counties, cities, towns and taxing districts where the franchises were exercised. Sess. Acts, 1891-93, pp. 981-1002. On March 19, 1898, an act entitled “An act concerning the assessment and valuation for taxation…
2Cases cited7 opinions
- Lyddy v. . Long Island CityNew York Court of Appeals · 1887
- County Commissioners v. Commissioners of LaurelCourt of Appeals of Maryland · 1879
- Grigsby v. BarrCourt of Appeals of Kentucky · 1878
- McRoberts v. WashburneSupreme Court of Minnesota · 1865
- Ogden v. WitherspoonU.S. Circuit Court for the District of North Carolina · 1802
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