City of Newport v. Commonwealth
Court of Appeals of Kentucky
Case 52 — ACTION FOR FRANCHISE -TAX- appeal from franklin circuit court. 1. A litigant has no right by an amended- -pleading -to- substitute a nfew defendant for original defendant. Sub-division, 1, art. 2, ch. 108, Ky, Stats.; Houston v. Kidwiell, 12 Ky. Daw Rep., 387; Bridgeport v. Miller, &c., 13 Ky. Law Rep., 927; Newman’s ¡Pleading & Practice, p. 288; Bliss on Code Pleading, sec. 429; Hart y. Bowie, 34 La. An., 323; 1 Am. & Eng.
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Case 52 — ACTION FOR FRANCHISE -TAX- appeal from franklin circuit court. 1. A litigant has no right by an amended- -pleading -to- substitute a nfew defendant for original defendant. Sub-division, 1, art. 2, ch. 108, Ky, Stats.; Houston v. Kidwiell, 12 Ky. Daw Rep., 387; Bridgeport v. Miller, &c., 13 Ky. Law Rep., 927; Newman’s ¡Pleading & Practice, p. 288; Bliss on Code Pleading, sec. 429; Hart y. Bowie, 34 La. An., 323; 1 Am. & Eng. Ency. of Law, 546. 2. Is a municipal corporation subject to a franchise tax? Act of January 26, 1871, “An act to authorize the city of Newport to supply itself…
1Opinion of the Court
JUDGE DtrHELLE
delivered the opinion op the court.
The secretary of the Newport Waterworks made a verified statement as required by section 4078, Kentucky Statutes, in order for the Board of Valuation and Assessment to determine the value of its franchise for taxation for the year 1894, upon which statement that board proceeded to value and assess the .corporate franchise of the Newport Waterworks. Suit was brought in the Franklin Circuit Court for the taxes of that year, alleging that the New*436port Waterworks was a corporation, having and exercising privileges and franchises not allowed by law…
2Cases cited20 opinions
- New Orleans v. Citizens' BankSupreme Court of the United States · 1897
- Nesbit v. Riverside Independent DistrictSupreme Court of the United States · 1892
- Keokuk & Western Railroad v. MissouriSupreme Court of the United States · 1894
- Hallinger v. DavisSupreme Court of the United States · 1892
- Wilmington & Weldon Railroad v. AlsbrookSupreme Court of the United States · 1892
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- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
- Georgia Railroad & Banking Co. v. WrightSupreme Court of Georgia · 1906
- Missouri Pacific Hospital Ass'n v. Pulaski CountySupreme Court of Arkansas · 1947
- Massie v. PaulCourt of Appeals of Kentucky (pre-1976) · 1936
- Commonwealth v. City of CovingtonCourt of Appeals of Kentucky · 1908
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