City of Louisville v. Cochran
Court of Appeals of Kentucky
Case 3 —TAXATION APPEAL FROM LOUISVILLE CHANCERY COURT. The power provided for in the act of March 29, 1882, is a sovereign power, unfettered and unlimited, save and except that it must be exercised for a public purpose and upon rules of uniformity.
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Case 3 —TAXATION APPEAL FROM LOUISVILLE CHANCERY COURT. The power provided for in the act of March 29, 1882, is a sovereign power, unfettered and unlimited, save and except that it must be exercised for a public purpose and upon rules of uniformity. Outside of these limitations the Legislature is unrestricted in the levy of a tax and in the provisions for its collection. 'The subjoined authorities are sufficient to establish the principle that an act which provides the machinery for a just and fair assessment, for the levy of a tax, and provides that, if the property assessed is liable to…
1Opinion of the Court
CHIER JUSTICE HARGIS delivered the opinion op the court.
This was an action in the Lonisville Chancery Court, to recover back taxes for the years 1876 and 1877, on the following petition:
“The plaintiff, the city of Louisville, says that the defendants hereto are the owners of a certain lot of land in the city of Louisville (description is here given), the taxes assessed and levied on, which lot of land by this plaintiff in and for the years 1876 and 1877 have not, nor have any of them, been paid to this plaintiff, and the bills for which are filed herewith and made a part hereof. Wherefore,…
2Cases cited2 opinions
- Abbott v. LindenbowerSupreme Court of Missouri · 1868
- Allen v. ArmstrongSupreme Court of Iowa · 1864
3Cited by14 opinions
- Demay v. Liberty Foundry Co.Supreme Court of Missouri · 1931
- Greene v. CaldwellCourt of Appeals of Kentucky · 1916
- Pratt v. BreckinridgeCourt of Appeals of Kentucky · 1901
- Jones v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1937
- Board of Levee Commissioners v. JohnsonCourt of Appeals of Kentucky · 1917
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