Commonwealth ex rel. Alexander v. Mitchell, Cassell & Baker
Court of Appeals of Kentucky
CASE 74. — PROCEEDING BY THE COMMONWEALTH BY GEO. H. ALEXANDER, ’ REVENUE AGENT, AGAINST MITCHELL, CASSELL & BAKER TO RECOVER TAXES ON OMITTED PROPERTY Appeal from Fayette Circuit Court. Watts Parker, Circuit Judge. From a judgment of the circuit court dismissing an appeal' from the county court plaintiff appeals. POINTS OP LAW. 1. Right of appeal.
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CASE 74. — PROCEEDING BY THE COMMONWEALTH BY GEO. H. ALEXANDER, ’ REVENUE AGENT, AGAINST MITCHELL, CASSELL & BAKER TO RECOVER TAXES ON OMITTED PROPERTY Appeal from Fayette Circuit Court. Watts Parker, Circuit Judge. From a judgment of the circuit court dismissing an appeal' from the county court plaintiff appeals. POINTS OP LAW. 1. Right of appeal. An appeal lies to the circuit court from the judgment of a county court in a proceeding by a revenue agent for the state-at-large for assessment of omitted property. (Kentucky Statutes, section 4241; Carroll’s Code, section 24; Bullitt’s Code,…
1Opinion of the Court
*583Opinion op the Court by
Judge Settle
Reversing.
The appellant, Commonwealth of Kentucky, by George H. Alexander, revenue agent for the State at large, filed in the Fayette county court a “statement and petition” charging that appellees, Thomas D. Mitchell, William IT. Cassell, and Frank T. Baker, partners doing business in the city of Lexington under the firm name of Mitchell, Cassell & Baker, had failed to list for taxation, either State or county, for the year 1900, 1901, 1902, 1903, and 1904, personal property, consisting of merchandise, bonds, notes, cash on hand and on deposit, choses in…
2Cases cited1 opinion
- Commonwealth v. ReedCourt of Appeals of Kentucky · 1905
3Cited by1 opinion
- Commonwealth v. WeissingerCourt of Appeals of Kentucky · 1911