Blades v. City of Falmouth
Court of Appeals of Kentucky
CASE 33. — PROCEEDINGS BY J. E. BLADES AND OTHERS TO ENJOIN THE CITY OF FALMOUTH FROM COLLECTING THE TAXES FOR 1905. Appeal from Pendleton Cirenit Court. Lewis P. Fryer, Circuit Judge. Injunction refused and plaintiff appeals.
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CASE 33. — PROCEEDINGS BY J. E. BLADES AND OTHERS TO ENJOIN THE CITY OF FALMOUTH FROM COLLECTING THE TAXES FOR 1905. Appeal from Pendleton Cirenit Court. Lewis P. Fryer, Circuit Judge. Injunction refused and plaintiff appeals. We base our claim upon the following propositions, to-wit: 1. Cities of the fiifth class are required by their charter to levy taxes for any year upon the assessment made as of September 1st of the year previous; and, therefore, appellant’s property assessed for the first time in 1905, and not liable to assessment, prior thereto, can not be subjected to levy for 1905…
1Opinion of the Court
Opinion of the Court by
Judge Nunn
Affirming.
Prior to April 16, 1905, the appellant resided near to and owned property adjoining the city of Falmouth (a city of the fifth class). On the date mentioned the circuit court of that county made an order, in an action brought for that purpose, extending the limits of the city that included the property of the appellants, within the limits of the city. Immediately after the 15th of September of that year the property of the city including the appellants, was assessed or listed *262for taxation by tbe city assessor. Tbe city council appointed a Board of…
2Cited by1 opinion
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