Commonwealth v. Southern Pacific Co.
Court of Appeals of Kentucky
CASE 35 — ACTION BY THE COMMONWEALTH AGAINST THE SOUTHERN PACIFIC. COMPANY TO COMPEL THE LISTING OF PROPERTY FOR TAXATION. Appeal from Jefferson Circuit Court; Common Pleas Brandi; First Division. Emmett Field, Judge. From a judgment sustaining a demurrer to the Commonwealth’s reply to a plea in abatement the Commonwealth appeals The Commonwealth of Kentucky is interested in causing an assessment of the property belonging to persons subject to be taxed in the State.
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CASE 35 — ACTION BY THE COMMONWEALTH AGAINST THE SOUTHERN PACIFIC. COMPANY TO COMPEL THE LISTING OF PROPERTY FOR TAXATION. Appeal from Jefferson Circuit Court; Common Pleas Brandi; First Division. Emmett Field, Judge. From a judgment sustaining a demurrer to the Commonwealth’s reply to a plea in abatement the Commonwealth appeals The Commonwealth of Kentucky is interested in causing an assessment of the property belonging to persons subject to be taxed in the State. It is this interest of the Commonwealth that is dominant in the case at bar. It is not a question of penalties to he divided…
1Opinion of the Court
Opinion op the Court by
Judge Nunn
Affirming.
On March 14, 1907, appellant, D. L. Hardesty, revenue agent for the State at large, and its Attorney General, filed in the Jefferson county court a statement alleging that appellee was the owner of more than $300,000,000 worth of personal property, consisting of stocks, bonds, and securities in various corporations, companies, and associations, on September 1, 1906, that had not been listed for taxation for the year 1907, by any of the officers charged with that duty; that appellee was a domestic corporation, with its home office and place of…
2Cases cited7 opinions
- Commonwealth ex rel. Alexander v. BaconCourt of Appeals of Kentucky · 1907
- Sebree v. CommonwealthCourt of Appeals of Kentucky · 1903
- Phillips v. Southern Div. C. & O. R. R.Court of Appeals of Kentucky · 1901
- King v. StateSupreme Court of Arkansas · 1901
- White v. StateCourt of Criminal Appeals of Texas · 1898
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Gordon, Huffaker & Garnett v. MorrowCourt of Appeals of Kentucky · 1920
- Commonwealth v. Columbia Trust Co.Court of Appeals of Kentucky · 1915
- Proctor v. Peoples Bank of MoreheadCourt of Appeals of Kentucky (pre-1976) · 1940
- Clarke v. EllisCourt of Appeals of Kentucky · 1917