Cassidy v. Young
Court of Appeals of Kentucky
Case 44 —MANDAMUS— APPEAL PROM BATH COURT OE COMMON PLEAS. The duties of the County Court with regard to the assessment, listing'and certification of delinquent taxes, are purely ministerial, and therefore mandamus lies.
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Case 44 —MANDAMUS— APPEAL PROM BATH COURT OE COMMON PLEAS. The duties of the County Court with regard to the assessment, listing'and certification of delinquent taxes, are purely ministerial, and therefore mandamus lies. (McAlister v. Commonwealth, 6 Bush, 581; Pennington v. Commonwealth, 79 Ky., 13; Hoke v. Commonwealth, 79 Ky., 567; Baldwin v. Shine, 84 Ky., 502; Baldwin v. Hewitt, 88 Ky., 192.) A mandamus will only lie to compel an Executive or ministerial officer, to do or to omit to do an act the performance or omission of which is enjoined by law (Civil Code, sec. 477). Therefore the…
1Opinion of the Court
JUDGE BENNETT
delivered the opinion oe the court.
The appellant, as Auditor’s agent, filed a written information in the Bath County Court against E. M. Ewing, executor of A. J. Ewing, deceased, and asked that the estate of A. J. Ewing, deceased, be listed and assessed by said court for State taxation for the years from 1865 to 1889 inclusive; said A. J. Ewing, as is alleged, having failed and refused to list said property with the Assessor for those years. The tax and ten per cent, interest thereon, as is alleged, amounted to about forty-four thousand dollars. A demurrer was filed to the…
2Cases cited6 opinions
- Baldwin v. ShineCourt of Appeals of Kentucky · 1886
- Thomas v. BlandCourt of Appeals of Kentucky · 1890
- Cincinnati, New Orleans & Texas Pacific R. R. v. CommonwealthCourt of Appeals of Kentucky · 1883
- Hoke v. CommonwealthCourt of Appeals of Kentucky · 1881
- Slaughter v. City of LouisvilleCourt of Appeals of Kentucky · 1888
1 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- State ex rel. Umbreit v. HelmsWisconsin Supreme Court · 1908
- State ex rel. McGovern v. WilliamsWisconsin Supreme Court · 1908
- Gordon, Huffaker & Garnett v. MorrowCourt of Appeals of Kentucky · 1920
- Stearns Coal & Lumber Co. v. CommonwealthCourt of Appeals of Kentucky · 1915
- Galbraith v. WilliamsCourt of Appeals of Kentucky · 1899
18 more not listed; retrieve them via the Exa API.