McDonald v. City of Louisville
Court of Appeals of Kentucky
■Case 56 — Action by E. L. McDonald foe Himself and Othebs against the City of Louisville to Enjoin the Collection of Taxes. APPEAL FROM JEFFERSON CIRCUIT COURT. Judgment for Defendant and Plaintiff Appeals.
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■Case 56 — Action by E. L. McDonald foe Himself and Othebs against the City of Louisville to Enjoin the Collection of Taxes. APPEAL FROM JEFFERSON CIRCUIT COURT. Judgment for Defendant and Plaintiff Appeals. POINTS AND AUTHORITIES. 1. Municipalities have no inherent power to levy taxes, and such power as is delegated to ’ them, to do so, by the Legislature, must be strictly construed and strictly followed; while on the other hand, the Legislature has, in the absence of constitutional restrictions, unlimited power to prescribe the mode in which municipal taxes shall be levied. Cooley on…
1Opinion of the Court
Opinion op ti-ie court by
JUDGE BURNAM
Appirming.
This action was brought by the appellant, E. L. McDonald, a citizen and taxpayer of the city of Louisville, for himself and all others similarly situated, to obtain an injunction agaiust the appellee, enjoining the collection of all ad valorem taxes levied by the general council ifbr the fiscal year ending August 31, 1902, upon the ground that they failed and refused to levy a “deficit tax” as required by law. And in an amended petition they seek the same relief on the ground that the general council had tailed or refused to levy a tax as…
2Cases cited6 opinions
- People ex rel. Le Roy v. HurlbutMichigan Supreme Court · 1871
- People ex rel. Board of Park Commissioners v. Common CouncilMichigan Supreme Court · 1873
- People v. LynchCalifornia Supreme Court · 1875
- City of Evansville v. State ex rel. BlendIndiana Supreme Court · 1889
- State ex rel. Bulkeley v. WilliamsSupreme Court of Connecticut · 1896
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Trustees', Executors' & Securities Ins. v. HootonSupreme Court of Oklahoma · 1915
- City of Lexington v. ThompsonCourt of Appeals of Kentucky · 1902
- Campbell County v. City of NewportCourt of Appeals of Kentucky · 1917
- Board of Trustees of Policemen's Pension Fund v. SchuppCourt of Appeals of Kentucky (pre-1976) · 1928
- Barrow v. BradleyCourt of Appeals of Kentucky · 1921
11 more not listed; retrieve them via the Exa API.