Gates v. Barrett
Court of Appeals of Kentucky
Case 61 — EQUITY APPEAL PROM DAVIESS CIRCUIT COURT. 1. An injunction can be granted only on some one of the grounds specified in the Civil Code, and therefore cannot he granted to restrain the collection of an illegal tax. 2. The proof fails to show clearly that the property has been listed in another county. 3. As the sheriff acted in an official capacity, no judgment for cost should have been rendered against him. 1. Personal property should be listed for taxation where…
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Case 61 — EQUITY APPEAL PROM DAVIESS CIRCUIT COURT. 1. An injunction can be granted only on some one of the grounds specified in the Civil Code, and therefore cannot he granted to restrain the collection of an illegal tax. 2. The proof fails to show clearly that the property has been listed in another county. 3. As the sheriff acted in an official capacity, no judgment for cost should have been rendered against him. 1. Personal property should be listed for taxation where the owner may reside, if he be a resident of the state; and having been listed there, it cannot be listed in another…
1Opinion of the Court
JUDGE HINES
deliveeed the opinion of tiie couet. •
Appellees, residing in Henderson county, were assessed in Daviess county on the sum of $20,000 employed by them in the last named county in the purchase of tobacco. The sheriff of Daviess proceeding to collect the tax was enjoined on the petition of appellees, which alleged that the assessment was illegal, because they had listed the same in Henderson county under the head of equalization, and that they would be compelled to pay the tax twice if the sheriff of Daviess was permitted to enforce its collection. From a decree perpetuating the…
2Cited by11 opinions
- Bank of Kentucky v. StoneU.S. Circuit Court for the District of Kentucky · 1898
- Baldwin v. ShineCourt of Appeals of Kentucky · 1886
- City of Fort Worth v. Southland Greyhound Lines, Inc.Court of Appeals of Texas · 1931
- Norman v. BoazCourt of Appeals of Kentucky · 1887
- Western Union Tel. Co. v. NormanU.S. Circuit Court for the District of Kentucky · 1896
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