Legal Opinion

McInerney v. Huelefeld

Court of Appeals of Kentucky

Decided June 11, 1903PublishedCited by 6 opinions

Case 4 — Action by H. B. Huelefeld Against ¡M. D. McInebney, Sherriff of Kenton County» to Enjoin the 'Collection of Certain Taxes. APPEAL FROM KENTON CIRCUIT COURT. Judgment fob Plaintiff and Defendant Appeals.

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Case 4 — Action by H. B. Huelefeld Against ¡M. D. McInebney, Sherriff of Kenton County» to Enjoin the 'Collection of Certain Taxes. APPEAL FROM KENTON CIRCUIT COURT. Judgment fob Plaintiff and Defendant Appeals. The amount involved in this case is but trifling compared with the consequences that must necessarily follow in the event the injunction in this case is dissolved, or' the property within the city of Covington and its owners made liable to support and maintain, in effect, both the. ¡municipality of Covington land the county of Kenton. The taxable property outside oí the city of…

1Opinion of the Court

Opinion op the court by

CHIEF JUSTICE BURNAM

Reversing-

This action was instituted by the appellee, H. B. Huelefeld, a citizen and taxpayer of tbe city of Covington, against the appellant, M. D. Mclnerney, sheriff of Kenton county, to enjoin the collection of a tax of thirty-eight cents on each $100 of property in the county, which was levied by the fiscal court of Kenton county, composed of the conn*33ty judge and seven magistrates, five of whom reside outside of the city of Covington, and two within the city limits, at the regular meeting of the fiscal court for that purpose in April, 1902, upon…

2Cases cited6 opinions

  1. City of Covington v. District of HighlandsCourt of Appeals of Kentucky · 1902
  2. Richardson v. BoskeCourt of Appeals of Kentucky · 1901
  3. Campbell County v. Newport & Cincinnati Bridge Co.Court of Appeals of Kentucky · 1902
  4. Mayfield Woolen Mills v. City of MayfieldCourt of Appeals of Kentucky · 1901
  5. Joyes v. Jefferson County Fiscal CourtCourt of Appeals of Kentucky · 1899

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3Cited by6 opinions

  1. In Re Gross Production Tax of Wolverine Oil Co.Supreme Court of Oklahoma · 1915
  2. Commonwealth ex rel. Devoe v. BaskeCourt of Appeals of Kentucky · 1907
  3. St. Louis S. F. R. Co. v. TateSupreme Court of Oklahoma · 1913
  4. Rea v. Gallatin County Fiscal CourtCourt of Appeals of Kentucky · 1967
  5. Newell v. Cincinnati, N. O. & T. P. Ry. Co.Court of Appeals of Kentucky (pre-1976) · 1932

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