U. S. Fidelity & Guaranty Co. v. Board of Education of Somerset Pub. Grad. School
Court of Appeals of Kentucky
Case 43 — Action by Boaed of Education op Somerset Public Gbaded School against the XJ. S. Fidelity & Guabanty Co. on Bond op Tax Collectob. APPEAL FROM PULASKI CIRCUIT COURT-GEORGE E. STONE, SPECIAL JUDGE. Judgment for Plaintiff and Defendant Appeals.
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Case 43 — Action by Boaed of Education op Somerset Public Gbaded School against the XJ. S. Fidelity & Guabanty Co. on Bond op Tax Collectob. APPEAL FROM PULASKI CIRCUIT COURT-GEORGE E. STONE, SPECIAL JUDGE. Judgment for Plaintiff and Defendant Appeals. CLASSIFICATION OF QUESTIONS DISCUSSED AND AUTHORITIES. 1. A collector has no legal right to collect taxes unlawfully-levied, and his sureties are not liable either for invalid levies actually collected, or for invalid levies not collected. Greenwell v. Com, 78 Ky., 322; Dawson v. Lee, 83 Ky., 55; Com. v. Stone, 24 R., 1297; Whaley v. Com., 23…
1Opinion of the Court
Opinion of the court by
JUDGE PAYNTE5R
‘Reversing.
The appellee, board of education of Somerset public graded schools, was created by a special act of the Legislature in 1883 (3 Acts 1887-88, p. 509, c. 1273), which act was amended (volume 1, p. 446, r. 250, Acts 1889-90). By virtue of these acts of the Legislature, it levied an ad valorem tax of $1 upon each $100 of property in the school district, and a poll tax of $2. The district; is comprised of the territory within —some outside of — the corporate limits of the city of Somerset. The levies were made for the years 1899, 1900 and 1901. Hiram…
2Cases cited8 opinions
- Whaley v. CommonwealthCourt of Appeals of Kentucky · 1901
- City of Somerset v. Somerset Banking Co.Court of Appeals of Kentucky · 1900
- Pulaski County v. WatsonCourt of Appeals of Kentucky · 1899
- Commonwealth ex rel. Nicholas County v. StoneCourt of Appeals of Kentucky · 1903
- Roberts v. Clay CityCourt of Appeals of Kentucky · 1897
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In Re Gross Production Tax of Wolverine Oil Co.Supreme Court of Oklahoma · 1915
- Morrell Ref'g'r Car Co. v. CommonwealthCourt of Appeals of Kentucky · 1908
- Commonwealth v. United States Fidelity & Guaranty Co.Court of Appeals of Kentucky · 1905
- Catlin v. U. S. Fidelity & Guaranty Co.Court of Appeals of Kentucky · 1910
- Crosby v. MayfieldCourt of Appeals of Kentucky · 1909
3 more not listed; retrieve them via the Exa API.