Reports of Civil and Criminal Cases Decided by the Court of Appeals of Kentucky Volume 170 (Paperback)

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1916 edition. Excerpt: ... cause being the negligence of the fellow servant for which no recovery can be had the peremptory instruction was properly given. Judgment affirmed. Commonwealth, By et al. v. Chesapeake & Ohio Railway Company. (Decided May 81, 191G.) Appeal from Kenton Circuit Court (Common Law and Equity Division). Taxation--Assessment Omitted by Railroad Commission.--Under section 4260 of the Kentucky Statutes, the revenue agent may. 'by proceedings in the county court, cause to be listed for taxation any property omitted from assessment and taxation by the railroad commission.: F. J. HANLON for appellants. GALVIN & GALVIN and JOHN GALVIN for appellee. Opinion Of The Court By Chief Justice Miller-- Reversing. This action was brought by the Commonwealth through M. P. Reborn, its revenue agent, in the Kenton county court, seeking to have assessed as omitted property for the years 1907-1911, fifteen specifically described tracts of land owned by the appellee company, and located in Kenton county. The defendant filed a special demurrer which went only to the jurisdiction of the county court; and, upon a hearing of the demurrer the county court sustained it, holding that it was without jurisdiction to fix the tax or assess the penalty prayed for. From a judgment dismissing the case in the county court for want of jurisdiction, the Commonwealth appealed to the Kenton circuit court. In the circuit court the defendant again demurred specially, upon the ground that that court was without jurisdiction to try the case; and, the special demurrer having been sustained and the action again dismissed for want of jurisdiction, the Commonwealth appealed to this court. Since the demurrer admits the allegation that the property was never assessed or taxed, the only...