Henderson Bridge Co. v. Commonwealth ex rel. Henderson County
Court of Appeals of Kentucky
Case 88. — ACTION BY THE COMMONWEALTH, FOR USE OF HENDERSON COUNTY, AGAINST THE HENDERSON BRIDGE CO. TO RECOVER FRANCHISE TAXES — Appeal from Henderson Circuit Court. J. W. Henson, Circuit Judge. Judgment for plaintiff. Defendant appeals. 1. By comparing the old sec. 4091, Ky.
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Case 88. — ACTION BY THE COMMONWEALTH, FOR USE OF HENDERSON COUNTY, AGAINST THE HENDERSON BRIDGE CO. TO RECOVER FRANCHISE TAXES — Appeal from Henderson Circuit Court. J. W. Henson, Circuit Judge. Judgment for plaintiff. Defendant appeals. 1. By comparing the old sec. 4091, Ky. Stats., with the new sec. 4091 it will be seen that where the old section has “all taxes assessed against tny corporation,” the new section has “all State taxes assessed against any corporation,” and the new section further provides distinctly that the ten per cent, penalty and ten per cent, interest does not apply…
1Opinion of the Court
Opinion by
Judge Barker
Reversing.
This action was instituted against the Henderson Bridge Company by the county of Henderson, to recover taxes due for the years 1893, 1894, 1895 and 1896, upon its franchise as assessed by the State *692Board of Valuation and Assessment for the years named. The corporation pleaded a former judgment in bar of the recovery sought. This plea was sustained by the trial court, and the petition of the county dismissed; whereupon it appealed to this court, and the judgment was reversed in County of Henderson v. Henderson Bridge Co., 116 Ky., 164, 75 S. W., 239, 25 Ky. Law…
2Cases cited4 opinions
- Coulter v. Louisville & Nashville RailroadSupreme Court of the United States · 1905
- Henderson County v. Henderson Bridge Co.Court of Appeals of Kentucky · 1903
- City of Louisville v. Louisville Railway Co.Court of Appeals of Kentucky · 1904
- Commonwealth v. Wisconsin Chair Co.Court of Appeals of Kentucky · 1905
3Cited by3 opinions
- Hackney v. ElliottNorth Dakota Supreme Court · 1912
- Bingham's Administrator v. CommonwealthCourt of Appeals of Kentucky · 1923
- Klein v. Jefferson County Board of Tax CommissionersCourt of Appeals of Kentucky (pre-1976) · 1932