Commonwealth v. Owensboro, Falls of Rough, R.
Court of Appeals of Kentucky
_Case 13 — PETITIONS ORDINARY Al-PEALS EROM ERANKLIN CIRCUIT COURT. 1. The act of 1884, conferring an exemption from taxation upon newly constructed railroads for five years, was repealed by the revenue law of May 17, 1886. Express Repeal: Bishop on Written Law, sec. 152; Sutherland on Statutory Construction, p. 199; State v. Kelly, 34 N. J. Law, 77; Commonwealth v. Churchill, 2 Met., 122. Legislative Intent: Endlich on Interpretation of Statutes, sec. 8. Rule, Generalia…
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_Case 13 — PETITIONS ORDINARY Al-PEALS EROM ERANKLIN CIRCUIT COURT. 1. The act of 1884, conferring an exemption from taxation upon newly constructed railroads for five years, was repealed by the revenue law of May 17, 1886. Express Repeal: Bishop on Written Law, sec. 152; Sutherland on Statutory Construction, p. 199; State v. Kelly, 34 N. J. Law, 77; Commonwealth v. Churchill, 2 Met., 122. Legislative Intent: Endlich on Interpretation of Statutes, sec. 8. Rule, Generalia Specialib'us, &c.; Sutherland, sec. 158, also p. 214; Bishop on Written Laws, sec. 152; Endlich, secs. 231, 206, 234, 359.…
1Opinion of the Court
JUDGE HAZELR1GG
delivered the opinion of the court.
The principal questions involved on the foregoing appeals are common to all of them, and for that reason the cases are heard together.
On May 5, 1884, the General Assembly of the State adopted the following act:. “ An act to encourage the building of railroads in the Commonwealth of Kentucky, and to exempt from taxation all railroads which may he hereafter built under existing charters, or under charters which may he hereafter granted for a period of five years from the date of the beginning or the construction of such new roads.
“ § 1. That all…
2Cases cited3 opinions
- United States v. GrahamSupreme Court of the United States · 1884
- Collins v. HendersonCourt of Appeals of Kentucky · 1874
- Louisville Water Co. v. ClarkSupreme Court of the United States · 1892
3Cited by10 opinions
- Whittemore v. PeopleIllinois Supreme Court · 1907
- Fidelity & Columbia Trust Co. v. MeekCourt of Appeals of Kentucky (pre-1976) · 1943
- Sewell v. BennettCourt of Appeals of Kentucky · 1920
- Hetzer v. State Police Merit BoardAppellate Court of Illinois · 1977
- City of Middlesboro v. New South Brewing & Ice Co.Court of Appeals of Kentucky · 1900
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