Morgan v. City of Frankfort
Court of Appeals of Kentucky
CASE 23. — ACTION BY THE BOARD OF. COUNCILMEN OF THE CITY OF FRANKFORT AGAINST MRS. JOHN H. MORGAN TO RECOVER TAXES ON CERTAIN REAL ESTATE. Appeal from Franklin Circuit Court. E. L. Stout, Circuit Judge. Judgment for plaintiff, defendants appeal. AUTHORITIES CITED. O’Bryan, Clerk v. City Owensboro, 24 Ky. L. R., 471; Ky. Statutes, Secs. 3364 and 3400.
1Opinion of the Court
Opinion of the court by
Judge Settle
Reversing.
This is the second appeal in this case. The action was brought to recover in behalf of the city of Frankfort taxes alleged to be owing it by appellants on certain real estate for the years 1897 to 1905, inclusive, the payment of which the latter are resisting. On the first appeal this court, among other things, decided that the creation, assessment, and levy of the tax by the city of Frankfort must be presumed to be legal and correct, and that the burden of proving its illegality, if any, is upon the appellees. Board of Councilmen v. Morgan, 33 Ky.…
2Cited by3 opinions
- Iglehart v. City of Dawson SpringsCourt of Appeals of Kentucky · 1911
- Bradford v. City of GlasgowCourt of Appeals of Kentucky · 1911
- Skidmore v. C. W. Raymond Co.Court of Appeals of Kentucky · 1911