Evans v. Commonwealth
Court of Appeals of Kentucky
Case SUMMONS AGAINST TAX-PAYER. APPEAL EKOM LARUE CIRCUIT COURT. . First. The summons in this case was unauthorized, because the defendant had not been returned a delinquent by the assessor. (Vance v. Commonwealth, 3 Bush, 468; 1 Bibb, 515; 7 Dana, 314.) Second. An appeal was authorized from the county to the circuit court by the Code (secs. 14 to 30). Third.
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Case SUMMONS AGAINST TAX-PAYER. APPEAL EKOM LARUE CIRCUIT COURT. . First. The summons in this case was unauthorized, because the defendant had not been returned a delinquent by the assessor. (Vance v. Commonwealth, 3 Bush, 468; 1 Bibb, 515; 7 Dana, 314.) Second. An appeal was authorized from the county to the circuit court by the Code (secs. 14 to 30). Third. Section 362 of the Criminal Code is applicable to this case, and therefore the circuit court erred in dismissing the appeal from the county court.
1Opinion of the CourtChief Justice Lindsay
A proceeding under sec. 20, art. 5, chap. 92, General Statutes, which provides that a tax-payer who shall fail or refuse to give a list of his taxable property, when legally called on for that purpose by the assessor or his assistant, or shall give a false or fraudulent list, or refuse to give the amount he is worth, shall be fined not exceeding $100, and be subjected to triple taxation, is penal in its nature; and from a' judgment rendered in such a proceeding an appeal may be prosecuted from the county to the circuit court, under the provisions of chap. 2, title 9, of the Criminal Code of…
2Cited by2 opinions
- Lou. & Nash. R. R. v. CommonwealthCourt of Appeals of Kentucky · 1887
- Howell's Ex'r v. CommonwealthCourt of Appeals of Kentucky · 1879