Commonwealth v. E. H. Taylor Jr. Co.
Court of Appeals of Kentucky
Case 57 — SPECIAL PROCEEDING 1. No other tax payer or set of tax payers than those embraced by this act are allowed three years within which to pay their State, county, and municipal taxes, and it is therefore in violation of section 3, of the Bill of Rights, in reference to the granting of exclusive privileges.
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Case 57 — SPECIAL PROCEEDING 1. No other tax payer or set of tax payers than those embraced by this act are allowed three years within which to pay their State, county, and municipal taxes, and it is therefore in violation of section 3, of the Bill of Rights, in reference to the granting of exclusive privileges. Kentucky Trust Co. v. Lewis, 82 Ky., 579. 2. Under the provisions of section 174, of the Constitution, all property shall be taxed in proportion to its value; the burden of taxation upon the owners of distilled spirits under this act, who aro not required to pay their taxes on same…
1Opinion of the Court
JUDGE BURNAM
delivered the opinion or the court.
■In May, 1894, the Commonwealth of Kentucky, ‘on relation of R. D. Armstrong, sheriff of Franklin county, filed the following statement of property omitted by the assessor; <sTo the County Clerk of Franklin county: The following' property, belonging to and in the possession of the'E. H. Taylor, Jr. Co., was omitted by the assessor for the years 1892 and 1893, viz.; 27,420 barrels of whisky in bonded warehouses that should have been listed by the assessor as of the loth day of November, 1892, and 29,440 barrels of whisky in bonded warehouses that…
2Cases cited5 opinions
- Packet Co. v. KeokukSupreme Court of the United States · 1877
- City of Lexington v. McQuillan's HeirsCourt of Appeals of Kentucky · 1839
- Johnson v. HigginsCourt of Appeals of Kentucky · 1861
- O'Hara v. Lexington & Ohio Rail RoadCourt of Appeals of Kentucky · 1833
- Commonwealth v. WhippsCourt of Appeals of Kentucky · 1882
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- Eastern Ky. Coal Lands Corp. v. CommonwealthCourt of Appeals of Kentucky · 1907
- Chamski v. Wayne County Board of AuditorsMichigan Supreme Court · 1939
- Hodge v. BryanCourt of Appeals of Kentucky · 1912
- Medlin v. Ebenezer Methodist ChurchSupreme Court of South Carolina · 1925
- Commonwealth v. Rosenfield Bros.Court of Appeals of Kentucky · 1904
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