Franklin County Court v. Lou. & Nash. R. R.
Court of Appeals of Kentucky
Case 10 — PETITION EQUITY APPEAL FROM FRANKLIN CIRCUIT COURT. 1. The constitutional requirement of equality in taxation necessitates the taxation of railroads for county purposes equally with other real property in the county. (Marshall v. Donovan, 10 Bush, 681; Preston v. Roberts, 12 Bush. 570; Lexington v. McQuillan, 9 Dana, 516; •Lincoln County Court v. L. & N. R. R. Co., 3 Ky. Law Rep., 436; Louisville Water Co. v. Hamilton, 5 Ky.
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Case 10 — PETITION EQUITY APPEAL FROM FRANKLIN CIRCUIT COURT. 1. The constitutional requirement of equality in taxation necessitates the taxation of railroads for county purposes equally with other real property in the county. (Marshall v. Donovan, 10 Bush, 681; Preston v. Roberts, 12 Bush. 570; Lexington v. McQuillan, 9 Dana, 516; •Lincoln County Court v. L. & N. R. R. Co., 3 Ky. Law Rep., 436; Louisville Water Co. v. Hamilton, 5 Ky. Law Rep., 557.) 2. The rule of the common law is, that unless there be special legislative exemption railroads must bear their share of the local as well as…
1Opinion of the Court
JUDGE HOLT
delivered the opinion oe the court.
The liability of the appellee, the Louisville & Nashville Eailroad Company, for county taxes for the years 1868 to 1875, inclusive, upon so much of its road as is in Franklin county, and a proper proportion of its rolling-stock, is involved.
The sheriff of the county reported to the county court clerk on December 8, 1883, that the assessor had failed to make the assessment, and thereupon the clerk certified to the sheriff that he had listed the property for those years. The latter officer then tendered the appellee’s agent a receipt-for the taxes…
2Cases cited3 opinions
- Olcott v. SupervisorsSupreme Court of the United States · 1873
- Applegate v. ErnstCourt of Appeals of Kentucky · 1868
- Louisville & Nashville Railroad v. Warren County CourtCourt of Appeals of Kentucky · 1868
3Cited by7 opinions
- Texas Co. v. County of Los AngelesCalifornia Supreme Court · 1959
- Button v. DrakeCourt of Appeals of Kentucky (pre-1976) · 1946
- Commonwealth ex rel. Marion County v. Louisville & Nashville RailroadCourt of Appeals of Kentucky · 1888
- Commonwealth v. WhitelawCourt of Appeals of Kentucky (pre-1976) · 1946
- Newman v. DicksonCourt of Appeals of Kentucky (pre-1976) · 1947
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