Cincinnati, New Orleans & Texas Pacific R. R. v. Commonwealth
Court of Appeals of Kentucky
Case 78 — REVENUE CASES APPEAL PROM FRANKLIN CIRCUIT COURT. The statute authorizing the assessment of taxes against roads makes a distinction between corporations and citizens of the Commonwealth. I n the case of railroad property a difference is made and the ordinary safeguards refused. The persons who contribute most largely to the development of the State are at the mercy of a board of equalization.
Read the full summary
Case 78 — REVENUE CASES APPEAL PROM FRANKLIN CIRCUIT COURT. The statute authorizing the assessment of taxes against roads makes a distinction between corporations and citizens of the Commonwealth. I n the case of railroad property a difference is made and the ordinary safeguards refused. The persons who contribute most largely to the development of the State are at the mercy of a board of equalization. The railroad property-holder has no right of notice, no right of hearing, no right of offering evidence to show true value, nor any right of appeal from unjust or erroneous valuation. The act…
1Opinion of the Court
JUDGE PRYOR
delivered ti-ie opinion op the court.
The Cincinnati, New Orleans & Texas Pacific, the Chesapeake, Ohio & Southwestern, and the Louisville & Nashville railway companies, are in this court as appellants, complaining of a judgment rendered by the Franklin circuit court against them, in favor of the State, for taxes alleged to be due and unpaid for the year 1882. The proceeding is by an ordinary action, authorized by the provisions of the act of April, 1878, entitled “An act to prescribe the mode of ascertaining the value of the property of railroad companies for taxation, and for…
2Cited by19 opinions
- Kentucky Railroad Tax CasesSupreme Court of the United States · 1885
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- Ames v. People ex rel. TempleSupreme Court of Colorado · 1899
- Cincinnati, New Orleans & Texas Pacific Railroad v. CommonwealthSupreme Court of the United States · 1885
- Campbell County v. City of NewportCourt of Appeals of Kentucky · 1917
14 more not listed; retrieve them via the Exa API.