Harrison v. Commonwealth
Court of Appeals of Kentucky
Case 24 — PETITION. EQUITY — APPEAL PROM LOUISVILLE CHANCERY COURT. 1. An order of the county court allowing an assessor’s claim is a judgment, and can not be collaterally attacked, the jurisdiction of the county court as to that matter being unlimited.
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Case 24 — PETITION. EQUITY — APPEAL PROM LOUISVILLE CHANCERY COURT. 1. An order of the county court allowing an assessor’s claim is a judgment, and can not be collaterally attacked, the jurisdiction of the county court as to that matter being unlimited. (Commonwealth v. Cain, 80 Ky., 318; Jacobs’ Adm’r v. L. & N. R. R. Co., 10 Bush, 369.) 2. The act of April 24, 1880, in so far as it attempts to authorize a collateral attack upon orders of courts allowing claims, is unconstitutional. (Cooley’s Const. Limit., pp. 503. 504, and notes.) .¡) 3. It was-the duty of the Commonwealth, through its…
1Opinion of the Court
•JUDGE HOLT
delivered the opinion of the court.
Tlie assessor oí Jefferson county returned upon Ms books for 1883 a report, in accordance witli 'tlie ■statutory form, as to 76,205 persons,, of whom only .21,232 owned any taxable property.
*165The number returned by him in 1884 was 78,343,, of whom but 21,871 had any estate; but the entire-number returned for both years were either tithables or property owners, and the question is now, for the first time, presented to this court, whether an assessor is entitled, under the statute,, to pay for-each and every list taken by him, whether it embraces…
2Cases cited2 opinions
- Cohens v. VirginiaSupreme Court of the United States · 1821
- United States v. MooreSupreme Court of the United States · 1878
3Cited by7 opinions
- City of Louisville v. Board of EducationCourt of Appeals of Kentucky · 1913
- Commonwealth v. Kentucky Distilleries & Warehouse Co.Court of Appeals of Kentucky · 1911
- Louisville Tobacco Warehouse Co. v. CommonwealthCourt of Appeals of Kentucky · 1899
- Ross v. County Board of EducationCourt of Appeals of Kentucky · 1922
- City of Louisville v. Louisville Water Co.Court of Appeals of Kentucky · 1899
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