City of Covington v. Southgate
Court of Appeals of Kentucky
Okd. Pet. Case 52. APPEAL FROM KENTON CIRCUIT. The facts of the case are clearly stated in the opinion of the court. The act of the Legislature of March, 1850, to include the lands of the appellee within the corporate limits of the city of Covington, provides that the lands of the appellee shall not be taxed by the city for two years from the passage of the act. At the time of the extension, some improvements had been made in the vicinity of the lands embraced.
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Okd. Pet. Case 52. APPEAL FROM KENTON CIRCUIT. The facts of the case are clearly stated in the opinion of the court. The act of the Legislature of March, 1850, to include the lands of the appellee within the corporate limits of the city of Covington, provides that the lands of the appellee shall not be taxed by the city for two years from the passage of the act. At the time of the extension, some improvements had been made in the vicinity of the lands embraced. Others had laid off ground into lots and sold them, upon which houses have been built, and others are being built in the vicinity.…
1Opinion of the CourtChief Justice Marshall
This action was brought by Southgate to recover from the city of Covington $676, assessed under an ordinance of the city, and paid by him as a tax for the year 1852, upon one hundred and sixty-seven acres of land, of which he is the owner, and which was included within the boundaries of the city without his consent, by an act of the Legislature, passed in 1850. The tax, having sbeen assessed, was paid to the city treasurer, under protest, and with reservation of the right to question its legality by a suit to recover it back.
The plaintiff alleges that his land has been and is appropriated to…
2Cited by3 opinions
- City of Louisville v. BitzerCourt of Appeals of Kentucky · 1903
- City of Louisville v. BenedictCourt of Appeals of Kentucky · 1912
- Kaysville City v. EllisonUtah Supreme Court · 1898