German Security Bank v. Coulter
Court of Appeals of Kentucky
Case 66 — Action for Mandamus — APPEAL FROM FRANKLIN CIRCUIT COURT. Judgment for Defendant and Plaintiff Appeals. These suits are based on sec. 162 of the Kentucky .Statutes, as follows: “When it shall appear to the auditor that money has been paid into- the treasury for taxes when no such taxes were in fact due, he shall issue his warrant on the treasury for such money ■so improperly paid, in behalf of the person who paid the same.”
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Case 66 — Action for Mandamus — APPEAL FROM FRANKLIN CIRCUIT COURT. Judgment for Defendant and Plaintiff Appeals. These suits are based on sec. 162 of the Kentucky .Statutes, as follows: “When it shall appear to the auditor that money has been paid into- the treasury for taxes when no such taxes were in fact due, he shall issue his warrant on the treasury for such money ■so improperly paid, in behalf of the person who paid the same.” This statute has no peculiar relation to taxes paid upon lands, as contended by counsel for the, Commonwealth, as is perfectly obvious from reading it. Our view…
1Opinion of the Court
Opinion of the court by
Affirming.
The appellant seeks to recover a part of the taxes which it paid the State of Kentucky for the years .1897 and 1898. It paid $1,786.99 in 1897, and $1,773.52 for the year of 1898. These sums were paid under and in accordance with the provisions of the Hewitt law, which was enacted in 1886 General Statutes, 1888, c. 92). It is averred by the appellant that it regularly made its reports to the auditor of. public accounts, and paid the taxes under that law up to and including the year 1898: that by the terms of that law the plaintiff was required to pay 75' cents…
2Cases cited4 opinions
- Bank of Kentucky v. StoneU.S. Circuit Court for the District of Kentucky · 1898
- Louisville & Nashville R. R. v. Hopkins CountyCourt of Appeals of Kentucky · 1888
- Louisville & Nashville Railroad v. Commonwealth ex rel. Marion CountyCourt of Appeals of Kentucky · 1890
- Bank of Commerce v. StoneCourt of Appeals of Kentucky · 1900
3Cited by13 opinions
- Dawson v. Kentucky Distilleries & Warehouse Co.Supreme Court of the United States · 1921
- Spalding v. City of LebanonCourt of Appeals of Kentucky · 1913
- Greene v. Taylor, Jr. & SonsCourt of Appeals of Kentucky · 1919
- Craig v. Security Producing & Refining Co.Court of Appeals of Kentucky · 1920
- Ziedman & Pollie, Inc. v. City of AshlandCourt of Appeals of Kentucky (pre-1976) · 1932
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