Auditor v. United States Fidelity & Guaranty Co.
Court of Appeals of Kentucky
Appeal from Franklin Circuit Court. E. L. Stout, Circuit Judge. Judgment for plaintiff's, defendants appeal. (See next case, No. 25.) CONCLUSION.
Read the full summary
Appeal from Franklin Circuit Court. E. L. Stout, Circuit Judge. Judgment for plaintiff's, defendants appeal. (See next case, No. 25.) CONCLUSION. The purpose of counsel for appellant- in preparing this brief ■has been to show that the allegations'in neither of the several petitions herein are sufficient to constitute a cause of action, for the following reasons: 1. Because the franchise of each was assessed by the authority authorized to assess it by the Legislature. 2. Because the Legislature had the right to provide by whom, and the method by which, it should be assessed. 3. That the board…
1Opinion of the Court
*302Opinion of the court by
Judge Lassing
Affirmed.
■These suits involve a common, question, and are considered together. Prior to 1906 the franchises and guaranty companies, were assessed as provided in Section 4080. of the Kentucky Statutes .(Russell’s St. Sec. 6053). This court in Hager, Auditor v. American Surety Company, 121 Ky. 791, 90 S. W. 550, held that the board of valuation and assessment was without authority to adopt any other method of arriving at the value of a franchise of such a company than that provided 'by statute. The litigation in Hager, Auditor v. American Surety Company, grew…
2Cases cited8 opinions
- Sams v. Sams' AdministratorCourt of Appeals of Kentucky · 1887
- Commonwealth v. GrinsteadCourt of Appeals of Kentucky · 1900
- Bird v. Board of CommissionersCourt of Appeals of Kentucky · 1893
- Davis v. City of LebanonCourt of Appeals of Kentucky · 1900
- Hager v. American Surety Co.Court of Appeals of Kentucky · 1906
3 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Lee v. BoswellDistrict Court, M.D. Alabama · 1971
- Rocky Mountain Oil & Gas Ass'n v. State Board of Equalization, Department of Revenue & TaxationWyoming Supreme Court · 1988
- Commonwealth v. GoldburgCourt of Appeals of Kentucky · 1915
- Louisville & N. R. v. BosworthDistrict Court, E.D. Kentucky · 1913
- Duncan v. Wiseman Baking CompanyCourt of Appeals of Kentucky (pre-1976) · 1962
21 more not listed; retrieve them via the Exa API.