122 Ky. 283 | Ky. Ct. App. | 1906
OPINION op the Court by
— Affirming.
On February 14, 1904, the Commonwealth, by T. M. Bowman, sheriff of Lewis county, filed a statement in the Lewis county court, setting out that the Vance-burg & Stout’s Lane Turnpike Road Company was created by an act of 1890, and that to enable it to build its road, there was levied, by the act on all species of property, subject to taxation for State purposes, an ad valorem tax of 50 cents on each $100 worth of property, commencing with the year 1891 and continuing until the road should be completed. The act provided that the county court should in January of each year appoint two commissioners to ascertain and report the number of miles oí railroad in the taxing district created by the act and the value thereof, and the county court, should upon this report assess the property and certify same to the railroad company and that the taxes so assessed should be listed with the sheriff for collection; that the defendant company operates a road that runs through the district more than seven miles; that the turnpike is incomplete and unpaid for, and that the company had never at any time paid any taxes on its franchise within the district, for the use of the district, and that for the years 1891 to 1904, inclusive, it has wholly failed and refused, to list its franchise, or any part'
Under section 4077 of the Kentucky Statutes 1903 the State hoard of valuation and assessment is authorized to fix the value of the franchises of railroads and other corporations; the statute further providing, that such corporation shall in addition to other taxes, imposed by law, annually pay tax on its franchise to
These sections of the statute relating to the taxation of franchises have been before this court a number of times. In the case of Southern Railway in
In the case at bar it is alleged in the statement to which a demurrer was sustained, that the railway company has refused to list its franchise for
The judgment is affirmed.