Louisville & N.R. Co. v. Johnson

• Decision Date: 23 May 1889
• Citation: 11 S.W. 666
• Parties: LOUISVILLE & N. R. CO. v. JOHNSON et al. SAME v. BOREING et al.
• Court: Kentucky Court of Appeals

11 S.W. 666

LOUISVILLE & N. R. CO. v. JOHNSON et al.

SAME v. BOREING et al.

Court of Appeals of Kentucky.

May 23, 1889

Appeals from circuit court, Laurel county; H. C. EVERSOLE, Judge.

"Not to be officially reported."

C. C Johnson and others, trustees of common-school district No 28, in Laurel county, instituted an action against the Louisville & Northern Railroad Company, to recover certain school-taxes, alleged to be due for the year 1885. Judgment for plaintiffs, and defendant appealed to the superior court. Also Vincent Boreing and others, trustees of common-school district No. 1, in Laurel county, brought suit against the same defendant to recover taxes alleged to be due for the years 1884-1885. There was a judgment for plaintiffs, and defendant appealed to the superior court. These two cases were heard together in that court, and reversed on April 18 1888. An appeal was granted to appellees to this court.

Alcorn & Craft, for appellants.

HOLT J.

The common-school law authorizes the imposition of a tax upon the taxable property of a school-district to build or repair its school-house. It, however, makes no provision for an assessment of the property of the district for school taxation, but evidently looks to the assessment of the property of the county made for taxation for governmental purposes as furnishing it. These appeals present the question whether in the years 1884 and 1885 the then existing law rendered railroads liable for such a tax upon the value of the road located within the district. The fragmentary taxation of railroads is within the control of the legislature; but, unless it has provided a rule for the taking of the steps necessary thereto, it cannot of course be enforced, and the courts will not extend the power to tax beyond the language of the law creating it. When the taxes now in question were attempted to be levied the act of April 3, 1878, relative to the taxation of railroads, was in force and, if they are collectible, it is by virtue of it. After providing in the first section that the chief officer of the road, in making a return to the state auditor for taxation, shall give its length within "the state, and in each county, city, and incorporate town," the fourth section provides: "The same rate of taxation for state purposes which is or may be in any year levied on other real estate in this commonwealth shall be, and is hereby, levied upon the value so found by the said board [board of railroad commissioners] of the railroad, rolling stocks, and real estate of each company; and the same rate of taxation for the purposes of each county, city,...