Belknap v. Commonwealth
Court of Appeals of Kentucky
Case 8 — PROCEEDING BY THE COMMONWEALTH OP KENTUCKY TO THE USE OP A. J. BIZOT AS REVENUE AGENT AGAINST W. R. BELKNAP, &c., TO COLLECT TAXES ON OMITTED PROPERTY Appeal from Jefferson Circuit Court (Common Pleas, 2d Division). Thos. R. Gordon, Judge. Judgment for plaintiff. Defendants appeal. POINTS AND AUTHORITIES. 1. Section 4241 provides for assessing specific property known to the revenue agent and not for an inquisition: a. Analysis of section. b.
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Case 8 — PROCEEDING BY THE COMMONWEALTH OP KENTUCKY TO THE USE OP A. J. BIZOT AS REVENUE AGENT AGAINST W. R. BELKNAP, &c., TO COLLECT TAXES ON OMITTED PROPERTY Appeal from Jefferson Circuit Court (Common Pleas, 2d Division). Thos. R. Gordon, Judge. Judgment for plaintiff. Defendants appeal. POINTS AND AUTHORITIES. 1. Section 4241 provides for assessing specific property known to the revenue agent and not for an inquisition: a. Analysis of section. b. This has been the uniform practical construction. c. The proposed inquisitorial procedure necessitates resort to a palpable subterfuge. d. The…
1Opinion of the Court
Opinion by
Chief Justice Hobson.
Affirming.
This proceeding was instituted by A. J. Bizot, as revenue agent of Jefferson county, in the name of the Commonwealth, against W. B. Belknap, under section 4241, Ky. St., 1903, by filing a statement in the Jefferson county court, in which it was alleged, in substance, that the defendant had failed and refused to. list for taxation for the year 1900 notes, bonds, securities, investments, and cash owned by the defendant on September 15, 1899, which were then of the cash value of $50,000, estimated at the price they would bring at a fair, voluntary sale. A…
2Cases cited8 opinions
- Brady v. DalySupreme Court of the United States · 1899
- Marion County v. WilsonCourt of Appeals of Kentucky · 1899
- Johnson v. CommonwealthCourt of Appeals of Kentucky · 1838
- Sebree v. CommonwealthCourt of Appeals of Kentucky · 1903
- Cooperative Building & Loan Ass'n v. State ex rel. DanielsIndiana Supreme Court · 1901
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Commonwealth v. ReedCourt of Appeals of Kentucky · 1905
- St. Matthews Gas & Electric Shop, Inc. v. CommonwealthCourt of Appeals of Kentucky · 1954