Commonwealth v. Chesapeake & Ohio R'y Co.
Court of Appeals of Kentucky
CASE 31. — ACTION BY T. M. BOWMAN, SHERIFF OF LEWIS COUNTY, AGAINST THE CHESAPEAKE & OHIO R. R. CO. TO REQUIRE IT TO PAY CERTAIN OMITTED TAXES. — March 13. Appeal from Lewis Circuit Court. James P. HarbesoN Circuit Judge. From the judgment the plaintiff appeals.
1Opinion of the Court
OPINION op the Court by
John L. Carroll, Commissioner
— Affirming.
On February 14, 1904, the Commonwealth, by T. M. Bowman, sheriff of Lewis county, filed a statement in the Lewis county court, setting out that the Vance-burg & Stout’s Lane Turnpike Road Company was created by an act of 1890, and that to enable it to build its road, there was levied, by the act on all species of property, subject to taxation for State purposes, an ad valorem tax of 50 cents on each $100 worth of property, commencing with the year 1891 and continuing until the road should be completed. The act provided that the…
2Cases cited4 opinions
- Southern Railway v. CoulterCourt of Appeals of Kentucky · 1902
- Commonwealth v. Adams Express Co.Court of Appeals of Kentucky · 1904
- Jefferson County v. Board of Valuation & AssessmentCourt of Appeals of Kentucky · 1904
- Vanceburg & S. L. Turnpike Road Co. v. Maysville & B. S. R. R.Court of Appeals of Kentucky · 1904
3Cited by5 opinions
- Bemis Bro. Bag Company v. WallaceSupreme Court of Minnesota · 1936
- City of Newport v. Pennsylvania R. Co.Court of Appeals of Kentucky (pre-1976) · 1941
- Johnson v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1928
- City of Newport v. South Covington & Cincinnati Street Railway Co.Court of Appeals of Kentucky · 1913
- Preston v. Chicago, St. L. & N. O. R. Co.Court of Appeals for the Sixth Circuit · 1910