City of Covington v. Cincinnati, C. & R. Ry. Co.

CourtCourt of Appeals of Kentucky
Writing for the CourtCLAY, C.
Citation144 Ky. 646,139 S.W. 854
Decision Date05 October 1911
PartiesCITY OF COVINGTON v. CINCINNATI, C. & R. RY. CO.

139 S.W. 854

144 Ky. 646

CITY OF COVINGTON
v.

CINCINNATI, C. & R. RY.
CO.

Court of Appeals of Kentucky.

October 5, 1911


Appeal from Circuit Court, Kenton County, Criminal, Common Law, and Equity Division.

Action by the City of Covington, on the relation of its delinquent tax collector, against the Cincinnati, Covington & Rosedale Railway Company. From a judgment of dismissal rendered on sustaining a demurrer to the petition, plaintiff appeals. Reversed and remanded.

A. E. Stricklett, John L. Rich, and W. A. Price, for appellant.

Ernst, Cassatt & Cottle, for appellee.

CLAY, C.

The city of Covington, on relation of its delinquent tax collector, brought this action against the Cincinnati, Covington & Rosedale Railway Company for the purpose of recovering certain taxes on its franchise which it is alleged was omitted from assessment for the years 1905 to 1909, inclusive. The petition charges that the defendant company failed and refused to make any report or statement required by law for the purpose of ascertaining and fixing the value of its franchise. It is alleged that the defendant runs and operates a line of street railway and owns and exercises a franchise in the city of Covington. The petition sets out the value of defendant's franchise for each of the years referred to, and the rate of taxation imposed by the city for each of said years, together with the amount of taxes due. In paragraph 2 it is charged that the defendant owns and operates a line of street railway and exercises a franchise in the city of Latonia, and that the territory constituting the city of Latonia was annexed to and became [139 S.W. 855.] a part of the city of Covington. The value of defendant's franchise in the city of Latonia is set forth for the years 1906 to 1909, inclusive, together with the rate of taxation imposed by that city and the amount of taxes due for each of said years. Defendant's demurrer to the petition was sustained, and the petition dismissed. From that judgment the city of Covington appeals.

This action was brought pursuant to an amendment to section 3187 of the Kentucky Statutes (Russell's St. § 1237), which amendment is embraced in section 4, c. 106, p. 296, of the Acts of 1910. That part of the amendment material to this controversy is as follows: "Where any property, subject to taxation, has been omitted for assessment for any year or years, the city may, by direct action, brought in the name of the city by its city...

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12 practice notes
  • Walker v. Felmont Oil Corporation, Civ. No. 600.
    • United States
    • United States District Courts. 6th Circuit. United States District Court of Western District of Kentucky
    • December 16, 1955
    ...302 Ky. 558, 195 S.W.2d 63; Mills v. City of Barbourville, 273 Ky. 490, 117 S.W.2d 187; City of Covington v. Cincinnati, C. & R. Ry. Co., 144 Ky. 646, 139 S.W. 854. But an ambiguity may exist in a statute where the words used are definite and simple if from a consideration of the statute in......
  • Gateway Const. Co. v. Wallbaum
    • United States
    • United States State Supreme Court (Kentucky)
    • February 9, 1962
    ...S.W. 1046. Resort must be had first to the words, which are decisive if they are clear. City of Covington v. Cincinnati C. & R. R. Co., 144 Ky. 646, 139 S.W. 854; Goodpaster v. United States Mortgage Bond Co., 174 Ky. 284, 192 S.W. 35; Western Kentucky Coal Company v. Nall & Bailey, 228 Ky.......
  • Heleringer v. Brown, No. 2003-SC-0327-TG.
    • United States
    • United States State Supreme Court (Kentucky)
    • May 7, 2003
    ...S.W. 1046. Resort must be had first to the words, which are decisive if they are clear. City of Covington v. Cincinnati C. & R. Ry. Co., 144 Ky. 646, 139 S.W. 854; Goodpaster v. United States Mortgage Bond Co., 174 Ky. 284, 192 S.W. 35; Western Kentucky Coal Company v. Nall & Bailey, 228 Ky......
  • Heleringer v. Brown III, 2003-SC-0327-TG.
    • United States
    • United States State Supreme Court (Kentucky)
    • May 19, 2003
    ...248 S.W. 1046. Resort must be had first to the words, which are decisive if they are clear. City of Covington v. Cincinnati C. & R.R. Co., 144 Ky. 646,139 S.W. 854; Goodpaster v. United States Mortgage Bond Co., 174 Ky. 284, 192 S.W. 35; Western Kentucky Coal Company v. Nall & Bailey, 228 K......
  • Request a trial to view additional results
12 cases
  • Walker v. Felmont Oil Corporation, Civ. No. 600.
    • United States
    • United States District Courts. 6th Circuit. United States District Court of Western District of Kentucky
    • December 16, 1955
    ...302 Ky. 558, 195 S.W.2d 63; Mills v. City of Barbourville, 273 Ky. 490, 117 S.W.2d 187; City of Covington v. Cincinnati, C. & R. Ry. Co., 144 Ky. 646, 139 S.W. 854. But an ambiguity may exist in a statute where the words used are definite and simple if from a consideration of the statute in......
  • Gateway Const. Co. v. Wallbaum
    • United States
    • United States State Supreme Court (Kentucky)
    • February 9, 1962
    ...S.W. 1046. Resort must be had first to the words, which are decisive if they are clear. City of Covington v. Cincinnati C. & R. R. Co., 144 Ky. 646, 139 S.W. 854; Goodpaster v. United States Mortgage Bond Co., 174 Ky. 284, 192 S.W. 35; Western Kentucky Coal Company v. Nall & Bailey, 228 Ky.......
  • Heleringer v. Brown, No. 2003-SC-0327-TG.
    • United States
    • United States State Supreme Court (Kentucky)
    • May 7, 2003
    ...S.W. 1046. Resort must be had first to the words, which are decisive if they are clear. City of Covington v. Cincinnati C. & R. Ry. Co., 144 Ky. 646, 139 S.W. 854; Goodpaster v. United States Mortgage Bond Co., 174 Ky. 284, 192 S.W. 35; Western Kentucky Coal Company v. Nall & Bailey, 228 Ky......
  • Heleringer v. Brown III, 2003-SC-0327-TG.
    • United States
    • United States State Supreme Court (Kentucky)
    • May 19, 2003
    ...248 S.W. 1046. Resort must be had first to the words, which are decisive if they are clear. City of Covington v. Cincinnati C. & R.R. Co., 144 Ky. 646,139 S.W. 854; Goodpaster v. United States Mortgage Bond Co., 174 Ky. 284, 192 S.W. 35; Western Kentucky Coal Company v. Nall & Bailey, 228 K......
  • Request a trial to view additional results

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