McAlister's Ex'r v. Commonwealth
Court of Appeals of Kentucky
Case 77 — MOTION AGAINST DELINQUENT TAX-PAYER — CITED Revised Statutes, 2 Stanton, 249, 252, 253, 256-7. Myers’s Supplement (Acts of 1862), page 5. CITED Act of February 28, 1862, Myers’s Supplement, 3-15. Act of December 19, 1865, Myers’s Supplement, 86-7. Act of January 13, 1866, Myers’s Supplement, 687. Civil Code, sections 130, 147. 1Bush, 259, Lou. & Nash. R. R. Có. v. Commonwealth.
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Case 77 — MOTION AGAINST DELINQUENT TAX-PAYER — CITED Revised Statutes, 2 Stanton, 249, 252, 253, 256-7. Myers’s Supplement (Acts of 1862), page 5. CITED Act of February 28, 1862, Myers’s Supplement, 3-15. Act of December 19, 1865, Myers’s Supplement, 86-7. Act of January 13, 1866, Myers’s Supplement, 687. Civil Code, sections 130, 147. 1Bush, 259, Lou. & Nash. R. R. Có. v. Commonwealth. Rev. Stat., chap. 83, 2 Stanton, 256; chap. 101, pp. 470-73. Rev. Stat., chap. 28, 1 Stanton, 406-7. Constitution United States, art. 1. Proclamation of President Johnson, July 4,1868. 1 Met. 413-14, Stokes…
1Opinion of the Court
JUDGE PETERS
delivered the opinion oh the court.
This is a proceeding, in the name of the commonwealth, against the executor of Daniel McAlister, for the failure of his testator for quite a number of years to list his residuary with the assessor of the county of his residence or county court for taxation, and also against the executor for a like failure after the death of his testator.
It was relied on in the court below as a cause for dismissing the proceedings that Pope, the agent of the auditor, and who was instrumental in getting up the proceedings, had not taken what is called the test oath…
2Cases cited1 opinion
- Louisville & Nashville Railroad v. CommonwealthCourt of Appeals of Kentucky · 1866
3Cited by6 opinions
- Pennington v. WoolfolkCourt of Appeals of Kentucky · 1880
- Commonwealth v. HelmCourt of Appeals of Kentucky · 1915
- Chicago, St. Louis & N. O. Ry. Co. v. CommonwealthCourt of Appeals of Kentucky · 1903
- Lou. & Nash. R. R. v. CommonwealthCourt of Appeals of Kentucky · 1887
- Commonwealth v. Kentucky Heating Co.Court of Appeals of Kentucky · 1917
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