Ward v. Beale
| Citation | 14 S.W. 967,91 Ky. 60 |
| Parties | WARD v. BEALE et al. |
| Decision Date | 19 December 1890 |
| Court | Court of Appeals of Kentucky |
Appeal from circuit court, Harrison county.
"To be officially reported."
A. H Ward and J. I. Blanton, for appellant.
O'Hara & Bryan, for appellees.
The appellant gave the list of his property and its value to the assessor of the county in which the same was situated. The value of the property given in by the appellant and accepted by the assessor, including realty, personalty, etc., amounted to $46,740. Thereafter the county board of supervisors for said county, of their own motion, reduced the assessment that the appellant had placed upon his real estate by the sum of $5,000. Thereafter the state board of equalization increased the assessment on real estate, including town-lots in said county, 15 per cent; and of personal property, excluding money or evidences of debt, 41 per cent., which sums were, in common with other like property of the county, added to taxable value of the appellant's property as fixed by the board of supervisors. Thereafter the appellant applied to the county court for a reduction of the assessment on his land complaining of the increase by the board of equalization, and the county court did reduce said assessment by the sum of $500. But the sheriff of the county, disregarding the action of the county court, collected the revenue on the assessment as increased by said board, and seized and sold the appellant's mule to satisfy the same, for which the appellant sued the sheriff for trespass, and, the lower court having dismised his petition, he has appealed. The appellant's claim of authority to thus proceed is based upon section 3, art. 8, c. 92, Gen. St., its punctuation being corrected so as to correspond with that of the enrolled bill. Said section, as punctuated, is as follows: "A person claiming to be improperly charged with any tax assessed after the meeting of the board of supervisors may, at any time not later than the next regular county court after he has received notice of the same by demand being made upon him to pay the tax, offer evidence in support of said complaint to the county court of the county," etc. And if said court finds, upon the evidence, that said property has been assessed at more than its fair cash value, it may correct the same. The appellant claims that, as the enrolled bill is punctuated with a comma after the word "assessed," section supra should be read and interpreted as though a comma was placed immediately after said word, which, being done, would authorize the county court to hear evidence and reduce the assessment upon all the property situated in the county without regard to the time of assessment, although the board of supervisors had met and adjourned. In other words the county court has jurisdiction to correct any erroneous assessment after the meeting or action of the board of supervisors, provided the application is made at the next regular term of said court. It is true that the enrolled bill is punctuated in the manner that is claimed by the appellant but, if it were true that the punctuation would...
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Fidelity & Columbia Trust Co. v. Meek
... ... must be considered and treated as all the statute law on the ... subject indicated by the title." In Ward v ... Beale, 91 Ky. 60, 14 S.W. 967, where there was a ... difference in punctuation in an enrolled bill and in the ... General Statutes ... ...
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Eminence Distillery Co. v. Henry County Board of Sup'rs
... ... by the board of supervisors to the county judge, it was held ... by this court in Ward v. Beale, 91 Ky. 60, 14 S.W ... 967, 12 Ky. Law Rep. 671, that there was no power to correct ... an assessment made upon property after the board ... ...
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Fidelity & Columbia Trust Co. v. Meek
...system of laws" and that "it must be considered and treated as all the statute law on the subject indicated by the title." In Ward v. Beale, 91 Ky. 60, 14 S.W. 967, where there was a difference in punctuation in an enrolled bill and in the General Statutes subsequently enacted, which import......
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Stevens v. State
...119 Ala. 202, 24 South. 416. To the same effect see Gillespie v. State, 9 Ind. 380; Dodge v. Arthur, Fed. Cas. No. 3,950; Ward v. Beale, 91 Ky. 60, 14 S. W. 967; Burnham v. Stevens, 33 N. H. "From the authorities shown above, from the very terms of the bill itself, and in view of the judici......