Legal Opinion

Coulter v. Louisville Bridge Co.

Court of Appeals of Kentucky

Decided October 22, 1902PublishedCited by 12 opinions

Case 5 — Action by the Louisville Bridge Company against Gus. G. Coulter, Auditor, for an Injunction. — October 22. APPEAL FROM FRANKLIN CIRCUIT COURT. Judgment for Plaintiff and Defendant Appeals.

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Case 5 — Action by the Louisville Bridge Company against Gus. G. Coulter, Auditor, for an Injunction. — October 22. APPEAL FROM FRANKLIN CIRCUIT COURT. Judgment for Plaintiff and Defendant Appeals. The appellant filed a general demurrer to the plaintiff’s petition, which was overruled by the lower court, and failing to plead further the court granted a permanent injunction according to the prayer of the petition from which judgment this, appeal is prosecuted. #The question presented is whether, the former Board of Valuation and Assessment, by declaring there was “no franchise,” can estop the…

1Opinion of the Court

*44Opin'on of the court by

JUDGE O’REAR

— Affirming.

The Louisville Bridge Company filed with the auditor of public accounts in September, 1898, its report as of September 15, 1898, then required of it by law to enable the value of its franchise to be ascertained and assessed for taxation by the board of valuation and assessment for the year 1S98. The report was duly received by the auditor, and was by him submitted to the board of valuation and assessment, and considered and acted upon by the board, who-valued appellee’s franchise at the sum of $529,998. The auditor directly notified appellee, in…

2Cases cited2 opinions

  1. Henderson Bridge Co. v. KentuckySupreme Court of the United States · 1897
  2. Henderson Bridge Co. v. CommonwealthCourt of Appeals of Kentucky · 1895

3Cited by12 opinions

  1. Louisville & N. R. v. BosworthDistrict Court, E.D. Kentucky · 1913
  2. Kentucky Heating Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1917
  3. Chicago, St. Louis & N. O. Ry. Co. v. CommonwealthCourt of Appeals of Kentucky · 1903
  4. Commonwealth v. LedmanCourt of Appeals of Kentucky · 1907
  5. First National Bank v. HopkinsvilleCourt of Appeals of Kentucky · 1908

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