Commonwealth v. Bank of Commerce
Court of Appeals of Kentucky
Case 69 — Proceedings by the Commonwealth by Auditor’s Acient Against Bank of Commerce to List Certain Property tor Taxation. APPEAL FROM JEFEERSON CIRCUIT COURT, C. P BRANCH, FIRST DIVISION. UPTON W. MUIR, JUDGE. Judgment for Defendant and Plaintiff Appeals. POINTS AND AUTHORITIES. 1. Statutory authority. Ky. Stat., secs. 4241, 4260. 2. Every species of property shall be taxed. Present Constitution of Kentucky, secs. 171, 172, 174; Ky.
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Case 69 — Proceedings by the Commonwealth by Auditor’s Acient Against Bank of Commerce to List Certain Property tor Taxation. APPEAL FROM JEFEERSON CIRCUIT COURT, C. P BRANCH, FIRST DIVISION. UPTON W. MUIR, JUDGE. Judgment for Defendant and Plaintiff Appeals. POINTS AND AUTHORITIES. 1. Statutory authority. Ky. Stat., secs. 4241, 4260. 2. Every species of property shall be taxed. Present Constitution of Kentucky, secs. 171, 172, 174; Ky. Stat, secs. 4020, 4022, 4058. Of these oonstitutional and statutory provisions this court said in the case of Scohee, Sheriff, v. Bean, 22 Ky. Law Rep., 1076,…
1Opinion of the Court
Opinion op the court by
JUDGE PAYNTER
Affirming.
Through Frank A. Lucas, claiming to represent the Commonwealth, as auditor’s agent, three proceedings were instituted against the appellee to compel it to list for taxation of the date of September 15, 1899, notes secured by mortgage of the fair cash value of f-; other notes of the fair cash value of $-; certain accounts of the fair cash value of $-; cash on hand of $-; cash on deposit with other banks, or due from other banks, of $-; certain sums- due as overdrafts from -sundry persons and corporations of $ — —; certain bonds and stocks of the…
2Cases cited4 opinions
- Deposit Bank of Owensboro v. Daveiss CountyCourt of Appeals of Kentucky · 1897
- Spalding v. CommonwealthCourt of Appeals of Kentucky · 1889
- Louisville & Evansville Mail Co. v. BarbourCourt of Appeals of Kentucky · 1888
- Whitaker v. BrooksCourt of Appeals of Kentucky · 1890
3Cited by8 opinions
- Commonwealth v. LedmanCourt of Appeals of Kentucky · 1907
- Inhabitants of East Livermore v. Livermore Falls Trust & Banking Co.Supreme Judicial Court of Maine · 1907
- Marion Nat. Bank v. BurtonCourt of Appeals of Kentucky · 1906
- Higgins v. CommonwealthCourt of Appeals of Kentucky · 1907
- Cumberland Pipe Line Co. v. Commonwealth Ex Rel. Sheriff of Estill CountyCourt of Appeals of Kentucky (pre-1976) · 1934
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