Louisville Bridge Co. v. City of Louisville
Court of Appeals of Kentucky
Case 32 — EQUITY APPEAL FROM LOUISVILLE CHANCERY COURT. 1. The paramount jurisdiction of the general government over the Ohio ‘ river, under the authority to regulate commerce among the states, will no longer be disputed. This jurisdiction has been asserted and exercised at all times, and in every possible mode, demanded by the interests of interstate commerce.
Read the full summary
Case 32 — EQUITY APPEAL FROM LOUISVILLE CHANCERY COURT. 1. The paramount jurisdiction of the general government over the Ohio ‘ river, under the authority to regulate commerce among the states, will no longer be disputed. This jurisdiction has been asserted and exercised at all times, and in every possible mode, demanded by the interests of interstate commerce. With this jurisdiction the state • cannot interfere. 2. The jurisdiction of the general government is exclusive, and therefore the jurisdiction of the state of Kentucky for purposes of taxation is necessarily excluded. 3. It never was…
1Dissent
Judge Lewis
delivered the following dissenting opinion:
Section 6 of the act to amend the charter of the city of Louisville, approved March 3, 1871, under which a portion of the bridge property of appellant was assessed for municipal taxation for the years i874-’s-’6, is as follows: “That all railroad depots, depot grounds, machine shops, and improvements, as well as all the property of bridge companies, *207express and transfer companies, within the corporate limits of said city, shall be assessed and subject to taxation at their fair value, as of the tenth day of January of each year, for all…
2Cases cited4 opinions
- Ogden v. SaundersSupreme Court of the United States · 1827
- Swift & Co. v. City of NewportCourt of Appeals of Kentucky · 1869
- Arbegust v. City of LouisvilleCourt of Appeals of Kentucky · 1867
- Maltus v. ShieldsCourt of Appeals of Kentucky · 1859