117 Ky. 895 | Ky. Ct. App. | 1904
Opinion of the court by
Affirming.
This was a suit by the appellee to recover taxes upon per
First, a traverse denying the authenticity of the tax bills. The city proved the authenticity of the bills by its assessor, and, under the charter, a prima facie case was thus made out, which was not overcome by the defendant. See section 2996, Ky. St., 1903, and City of Louisville v. Johnson, 95 Ky., 254 15 R., 615, 24 S. W., 115.
The appellant, by the second paragraph of its answer, averred that it handed in to the city assessor schedules of its property subject to assessment for city falxes for the years 1894, 1895, and 1896, which schedules were brought by the assessor before the board of equalization of the city, and the board rejected the schedules so furnished by the appellant, and arbitrarily fixed the amount of taxes which' the appellant should pay. It is nowhere alleged in the answer, nor in. any pleading, what was the value of this property as contained in these schedules for each of the years: nor is it alleged that these schedules were sworn to before the assessor or one of his assistants, as required by section 2988 ■of the Kentucky Statutes of 1903. The reply denies that any schedule of any kind was handed to the city assessor or to one of his assistants by the appellant, or any one for it, for any of these years. We are of the opinion that the defense on this point was insufficient, but admitting its sufficiency, it appears that appellant never complained to the assessor, but appeared before the board of equalization, upon notice from the board, concerning the tax for 1896 only. The board raised the valuation after hearing the appellant. It is true that appellant claims that it was before the board for the other years, but it did not establish that fact to the satisfaction of the court, nor is it material,
It is further claimed by appellant that in fixing the valuations the board of equalization acts as a legislative court, contrary to section 135 of the Constitution, which section Teads as follows: “No courts save those provided for in this Constitution shall be established.” It also refers to the case of Pratt v. Breckinridge (112 Ky., 1, 23 R., 1356, 1858) 65 S. W., 136, for authority to support its contention. The direct point decided in this case was simply that the State.board of contest, composed of three commissioners, was a legislative court, within the meaning of this section of the Constitu
Wherefore the judgment of the lower court is affirmed,, with damages.
Petition for rehearing by appellant overruled.