C., O. & S. W. R. R. v. Commonwealth ex rel. Keown
Court of Appeals of Kentucky
CASE 31. — ACTION BY THE COMMONWEALTH TO THE USE OP C. P. KEOWN, SHERIFF, AGAINST THE CHESAPEAKE, OHIO & SOUTH-WESTERN RY. CO. AND OTHERS TO RECOVER A FRANCHISE TAX. — Feb. 27, 1908, and June 20, 1908. Appeal from Ohio Circuit Court. T. F. Birkhead, Circuit Judge. Judgment for plaintiff, defendant appeals —
1Opinion
Extended Opinion on Rehearing — June 20, 1908-
When this case was heard our attention was not called to the order of the fiscal court levying the tax in controversy, and we did not consider its sufficiency. Section 180 of the Constitution provides: “* * * Every act enacted by the General Assembly, and every ordinance and resolution passed by any county, city, town, or municipal board or local legislative body, levying a tax, shall specify distinctly the purpose fox* which said tax is levied, and no tax levied and collected for one purpose shall ever be devoted to another purpose.’’
It is…
2Cases cited7 opinions
- City of Somerset v. Somerset Banking Co.Court of Appeals of Kentucky · 1900
- Morrell Ref'g'r Car Co. v. CommonwealthCourt of Appeals of Kentucky · 1908
- Pulaski County v. WatsonCourt of Appeals of Kentucky · 1899
- Commonwealth v. United States Fidelity & Guaranty Co.Court of Appeals of Kentucky · 1905
- Sanders v. HerndonCourt of Appeals of Kentucky · 1908
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