Commonwealth v. Gaines & Co.
Court of Appeals of Kentucky
Case 92-EQUITY APPEAL PROM FRANKLIN CIRCUIT COURT. 1. The power of the county court to make assessments of property is clearly established. (Gen. Stat., 703; McCallister v. Commonwealth, 6 Bush, 581.) '2. The property in controversy is subject to taxation, and must be assessed to the owner or the person in possession thereof. (Gen. Stat., 718, 720, 721; 23 N. Y., 232; 21 Ind., 335; 27 Í6., 288; Cooley on Taxation, 540; Ky.
Read the full summary
Case 92-EQUITY APPEAL PROM FRANKLIN CIRCUIT COURT. 1. The power of the county court to make assessments of property is clearly established. (Gen. Stat., 703; McCallister v. Commonwealth, 6 Bush, 581.) '2. The property in controversy is subject to taxation, and must be assessed to the owner or the person in possession thereof. (Gen. Stat., 718, 720, 721; 23 N. Y., 232; 21 Ind., 335; 27 Í6., 288; Cooley on Taxation, 540; Ky. Law Rep., Sep., 1881, p. 6.) • 3. Whisky stored in warehouse is in the possession of the distiller. (Acts 1869, p. 56; 9 Bush, 3; U. S. Stat., sec. 3274.) 1. The whisky is…
1Opinion of the Court
■CHIEF JUSTICE HARGIS
delivered the-opinion of the court.
On the loth of January, 1880, the appellees had in their ¡possession 9,297 barrels of whisky, 8,402 barrels thereof *490being stored in their bonded warehouse, and 895 barrels'stored in their free warehouse.
Prior to that date, they had sold the whisky to various-persons, to whom they issued warehouse receipts therefor.
The appellees failed to list the whisky for taxation.
And the assessor returned his tax-book, but did not return the appellees as delinquents in any respect.. Thereafter the sheriff reported appellees’ failure- to list thewhisky…
2Cited by9 opinions
- State v. DownmanCourt of Appeals of Texas · 1911
- Carstairs v. CochranCourt of Appeals of Maryland · 1902
- Minneapolis & Northern Elevator Co. v. Traill CountyNorth Dakota Supreme Court · 1900
- Johnson v. Bradley-Watkins Tie Co.Court of Appeals of Kentucky · 1905
- Cumberland Pipe Line Co. v. Commonwealth Ex Rel. Sheriff of Estill CountyCourt of Appeals of Kentucky (pre-1976) · 1934
4 more not listed; retrieve them via the Exa API.