Cincinnati v. Commonwealth of Kentucky Louisville Co v. Same Chesapeake v. Same
Court | United States Supreme Court |
Citation | 115 U.S. 321,29 L.Ed. 414,6 S.Ct. 57 |
Parties | CINCINNATI, N. O. & T P. R. Co. v. COMMONWEALTH OF KENTUCKY. LOUISVILLE & N. R. CO. v. SAME. CHESAPEAKE, O. & S. R. Co. v. SAME. Filed |
Decision Date | 16 November 1885 |
The commonwealth of Kentucky brought its several actions against the railroad companies above named as plaintiffs in error, respectively, to recover the amounts of certain taxes levied against each of them, under the provisions of 'An act to prescribe the mode of ascertaining the value of the property of railroad companies for taxation, and for taxing the same,' approved April 3, 1878. Bullitt & F. Gen. St. Ky. 1881, p. 1019. As the validity of this statute is drawn in question in these actions, it is here set out in full, as follows:
The powers and duties conferred by this act upon the board of equalization were by a subsequent act, approved April 19, 1882, devolved upon the board of railroad commissioners, appointed under an act approved April 6, 1882. These actions were brought in the Franklin circuit court in pursuance of the fifth section of the act. The cause of action against the Cincinnati, New Orleans & Texas Pacific Railroad Company was set out in the petition, according to the practice in Kentucky, as follows:
'The plaintiff states that the defendant is a railroad company and corporation, and is, and was during the year 1882, the owner of, by lease, and operating, a line of rail way lying in the state of Kentucky known as the Cincinnati Southern Railway, and the same constructed under, and chartered and incorporated by, an act of the general assembly of the commonwealth of Kentucky, entitled 'An act to authorize the trustees of the Cincinnati Southern Railway to acquire the right of way and to extend a line of railway through certain counties in this commonwealth,' approved February 13, 1872.
'Plaintiff states that the defendant, for the purpose of assessment and taxation for the year 1882, as required by law, reported to the auditor of public accounts of the state of Kentucky the total length of said road owned and operated by it as aforesaid, and the value thereof per mile, and also reported its engines, cars, depot grounds, improvements, and other real estate, and the value thereof. The total valuation of said roads, including sidings and other taxable property as reported, was ___ dollars.
'Plaintiff states that after said report and valuation was made to the auditor of public accounts by the defendant, the board of railroad commissioners, who by law constitute a board of equalization to value and assess the railroad property of the state, after being sworn, as required by law, met on the first day of September, 1882, at the office of the auditor, in Frankfort, and with a majority of said board present, constituting a quorum, the auditor placed before them the valuations, returns, and report made to him by defendant.
'Plaintiff states that said board of equalization continued its sittings from day to day, as provided by law, of which the defendant had due notice; and plaintiff avers that defendant did appear before said board by its officers, agents, and attorneys, and presented such facts, figures, and information, and argument in relation to the valuation and assessment for taxation of its said property, as it saw proper to.
'Plaintiff states that said board, after a full hearing of defendant, by her officers, agents, and attorneys, and a full consideration of said returns, reports, information, and arguments before them, valued and assessed for taxation for the year 1882 the defendant's line of railroad lying in this state, the same reported by defendant to the auditor. together with the rolling stock, engines, cars, depot grounds, improvements, and other real estate, at the sum of $6,027,942.00, and on the ___ day of September, 1882, returned and filed with the auditor of public accounts the record of said assessment and valuation, signed and attested, as provided by law, a certified copy of which, marked 'A,'...
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