117 Ky. 798 | Ky. Ct. App. | 1904
Opinion op the court by
Affirming.
Under the will of James F. Irvin, who died in 1893, domiciled in the city of Louisville. J. H. Lindenberger, as trustee, held the devised estate. The testator left a widow and a son, Guy Irvin, who lived in the city of Louisville until their deaths, in 1900 and 1895, respectively. The trustee lived at Cresent Hill, and outside of the corporate limits of the city of Louisville. The taxes sought to be collected were for the years of 1893 and 1897. The record conduces to show that the widow and sou were the beneficiaries of the income of the estate for the year of 1893. The son died in 1895, and the widow was entitled to- the whole income •from the estate in 1897.
The first question to be determined is whether the personal property in the hands of the trustee was taxable at his domicile or at the domicile of the beneficiaries of the estate. 'The general doctrine is that such property is taxable at the domicile of the trustee. It is competent for the Legislature to provide otherwise for its taxation. This court, in the City of Lexington v. Fishback’s Trustee, 109 Ky., 770, 22 R., 1392, 60 S. W., 727, held that the property should be assessed at the domicile of the equitable or beneficial owner. The facts of this case do not distinguish it from that case. It is sufficient to say that the court, without further elaboration, adheres to the doctrine of the Fishback case.
The remaining question in the case is, has the city assessor the right to retrospectively assess personal property?
taxes not only for their own purposes, but also under State apportionment for the State at large. The power to levy taxes for local uses is usually conferred upon them in merely promissory terms — terms implying a discretion to levy them or not, at the will of the local majority or the local board.” On page 283 he says: “If by the use of negative words it •requires a particular proceeding to be taken in a particular
The judgment is affirmed.