City of Newport v. Ringo's
Court of Appeals of Kentucky
Case 95 — PETITION EQUITY APPEAL PROM CAMPBELL CIRCUIT COURT. -1. Appellant has power under its charter to tax bonds, notes and choses in action. (Act approved Eebruary 18, 1860; Act approved Eebruary 17, 1874; Auditor v. Trustees of Erankfort, 81 Ky., 681; Trigg v. Glasgow, 2 Bush, 295.) 2. Choses in action are taxable wherever the owner resides. (Baldwin v. Shine, 8 Ky.
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Case 95 — PETITION EQUITY APPEAL PROM CAMPBELL CIRCUIT COURT. -1. Appellant has power under its charter to tax bonds, notes and choses in action. (Act approved Eebruary 18, 1860; Act approved Eebruary 17, 1874; Auditor v. Trustees of Erankfort, 81 Ky., 681; Trigg v. Glasgow, 2 Bush, 295.) 2. Choses in action are taxable wherever the owner resides. (Baldwin v. Shine, 8 Ky. L. B.) 3. Taxes voluntarily paid by way of compromise or with knowledge that they are not legally collectible, and paid without coercion, can not be recovered. (City of Louisville v. Anderson, 79 Ky.,- 334.) ■ The act of…
1Opinion of the Court
JUDGE HOLT
delivered the opinion op the court.
Tbe-appellee sues to recover taxes paid by her to the appellant upon its demand, the assessment and collec*636tion of which she avers were unauthorized by law, but not then known to be so by her. The property upon which they were assessed consisted of choses in action upon non-residents of the city, and stocks in corporations existing elsewhere.
The city charter, by way of compulsion, provides a penalty for default of payment by a certain time.
It is too well settled in this State to need the citation of authority, that if money be paid through a clear…
2Cases cited2 opinions
- City of Covington v. PowellCourt of Appeals of Kentucky · 1859
- City of Louisville v. HenningCourt of Appeals of Kentucky · 1866
3Cited by9 opinions
- Spalding v. City of LebanonCourt of Appeals of Kentucky · 1913
- Cresskill Borough v. Dumont BoroughNew Jersey Superior Court Appellate Division · 1953
- Great Atlantic & Pacific Tea Co. v. City of LexingtonCourt of Appeals of Kentucky (pre-1976) · 1934
- City of Louisville v. BeckerCourt of Appeals of Kentucky · 1910
- Miner v. Clifton TownshipSouth Dakota Supreme Court · 1912
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