Security Trust & Safety Vault Co. v. City of Lexington
Supreme Court of the United States
ERROR TO THE COURT OF APPEALS OF THE STATE OF KENTUCKY. The plaintiff in error, which was plaintiff below;, filed its petition in the Fayette County Circuit Court, State of Kentucky, in equity, oh February 3, 1899, for the purpose of obtaining an injunction restraining the defendants in error from the collection of certain back taxes accruing during the years 1894 to 1898, both inclusive, imposed in favor of the city of Lexington,, and which the plaintiff asserted were…
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ERROR TO THE COURT OF APPEALS OF THE STATE OF KENTUCKY. The plaintiff in error, which was plaintiff below;, filed its petition in the Fayette County Circuit Court, State of Kentucky, in equity, oh February 3, 1899, for the purpose of obtaining an injunction restraining the defendants in error from the collection of certain back taxes accruing during the years 1894 to 1898, both inclusive, imposed in favor of the city of Lexington,, and which the plaintiff asserted were illegally assessed. A temporary injunction was prayed for and granted, restraining the collection of .'the tax, and upon the…
1Opinion of the CourtJustice Peckham
There are in the State of Kentucky two distinct methods by which an assessment for so-called back taxes can be made. One method is an assessment by a special- back- tax assessor, elected as-provided for by an ordinance of the city of Lexington. This ordinance the Court of Appeals of the State of Kentucky has held, contrary to the contention of the plaintiff in this case, did not displace the regular assessor, or affect his right to make an assessment for back taxes. The other method provides for an assessment by the regular assessor, under section 3179 of the laws relating to the city of…
2Cases cited4 opinions
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Stuart v. . PalmerNew York Court of Appeals · 1878
- McMillen v. AndersonSupreme Court of the United States · 1877
- Weyerhaueser v. MinnesotaSupreme Court of the United States · 1900
3Cited by92 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Wuchter v. PizzuttiSupreme Court of the United States · 1928
- Londoner v. City and County of DenverSupreme Court of the United States · 1908
- Coe v. Armour Fertilizer WorksSupreme Court of the United States · 1915
- Central of Georgia Railway Co. v. WrightSupreme Court of the United States · 1907
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