Barbour v. Louisville Board of Trade
Court of Appeals of Kentucky
Case 103 — KEVENUE, CONSTITUTION APPEAL PROM LOUISVILLE CHANCERY COURT. 1. The Legislature can not levy taxes except it’be for a public purpose. 2. Taxation in aid of the Louisville Board of Trade is not for a public purpose. 3. The act of the General Assembly, approved April 23, 1873, relieving the Louisville Board of Trade from taxation, is unconstitutional and void.
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Case 103 — KEVENUE, CONSTITUTION APPEAL PROM LOUISVILLE CHANCERY COURT. 1. The Legislature can not levy taxes except it’be for a public purpose. 2. Taxation in aid of the Louisville Board of Trade is not for a public purpose. 3. The act of the General Assembly, approved April 23, 1873, relieving the Louisville Board of Trade from taxation, is unconstitutional and void. (Acts of 1881, volume 2. page 803; General Statutes, section % article 7, chapter 92, page 726; Field v. Louisville Building Association, MS. opinion, September 30, 1876; Pennington v. ’Woolfolk, 79 Ky., 16; City of Louisville…
1Opinion of the Court
OHIEE JUSTICE HINES
delivered the opinion oe the court.
On tile fifteenth of March, 1862, the Louisville^ Board of Trade was incorporated. ■ The act of incorporation contains these provisions: The corporation may hold real estate, by purchase or otherwise, not to exceed in value at any time $300,000, and may make such regulations “as may advance the commercial character of Louisville, fix and determine just rules and customs among its business community, acquire and disseminate useful business information and avoid and adjust, as far as practicable, the controversies and misunderstandings which…
2Cases cited1 opinion
- Gordon v. Winchester Building & Accumulating Fund Ass'nCourt of Appeals of Kentucky · 1876
3Cited by15 opinions
- Commonwealth v. Kentucky Jockey ClubCourt of Appeals of Kentucky (pre-1976) · 1931
- Louisville Tobacco Warehouse Co. v. CommonwealthCourt of Appeals of Kentucky · 1899
- City of Newport v. CommonwealthCourt of Appeals of Kentucky · 1899
- Kesselring, Tax Ass'r. v. Bonnycastle Club, Inc.Court of Appeals of Kentucky (pre-1976) · 1945
- Purcell v. City of LexingtonCourt of Appeals of Kentucky · 1919
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