105 Ky. 174 | Ky. Ct. App. | 1898
delivebed the opinion of the coubt.
The appellant obtained an injunction against the councilmen and marshal of the city of Barbourville to prevent the levy and collection of municipal taxes for the years 1892 and 1893 upon appellant's roadway running through the corporate limits of the city. By the agreed statement of facts, it appears that the appellant began construction of its railroad, which runs by and through Barbourville,, in April, 1886. Prior to 1890, the land lying west of the-railroad, and between it and the city, was farming land;;
We need not consider the act of 1883-84 (Gen. Stat., p. 1029), providing for the exemption from taxation of railroads thereafter built for a period of five years from the date of the beginning of the construction of such railroads, as that period had elapsed before the taxes in question were assessed. The only ground alleged for the injunction — aside from some grounds which are negatived by the agreed statement of facts — is that the railroad was constructed through farming lands, and that the city procured the extension of its boundary for the sole purpose of collecting taxes from appellant for municipal purposes, from which taxes appellant receives no benefit. By a provision ,of the áct of March 26, 1890, extending the boundary (article 3, Sec. 8), lands used for farming purposes were excepted from the power given to the town to tax for municipal purposes; and upon this provision, and the fact, as