Kentucky Central Railway Co. v. Commonwealth
Court of Appeals of Kentucky
Case 13 — PETITION EQUITY APPEAL PROM FRANKLIN CIRCUIT COURT. 1. A common law judgment for taxes does not constitute a lien on the property assessed, and in this suit against appellant, which is a stranger to the judgment against the Kentucky Central Kailroad Company, every fact necessary to constitute the lien on the railroad property should have been stated in the petition. (Hopkins, &c., v. Stout, 6 Bush, 375.) 2. Tbe statute of limitations was well pleaded.
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Case 13 — PETITION EQUITY APPEAL PROM FRANKLIN CIRCUIT COURT. 1. A common law judgment for taxes does not constitute a lien on the property assessed, and in this suit against appellant, which is a stranger to the judgment against the Kentucky Central Kailroad Company, every fact necessary to constitute the lien on the railroad property should have been stated in the petition. (Hopkins, &c., v. Stout, 6 Bush, 375.) 2. Tbe statute of limitations was well pleaded. The Commonwealth has no lien after the expiration of five years from the time the tax became collectible. (Gen. Stats., chap. 92,…
1Opinion of the Court
•CHIEF JUSTICE HOLT
delivered the opinion op the court.
In June and October, 1889, the State recovered judgments for taxes for the years 1884,1885 and 1886, against the Kentucky Central Railroad Company.
Our statute provides: “ The Commonwealth shall have a lien for all taxes, and the counties for the county levy and other taxes due the county, on the property assessed, and on all other property of each person, which shall not be defeated by gift, devise, sale, alienation or any means whatever : Provided, the lien herein provided for shall not exist longer than five years.” (G-eneral Statutes,…
2Cited by3 opinions
- Cary v. KoernerNew York Supreme Court · 1910
- City of Lexington v. Security Trust Co.Court of Appeals of Kentucky (pre-1976) · 1940
- Jaicks v. OppenheimerSupreme Court of Missouri · 1915