Commonwealth v. Jackson et al., Laurel, 1901

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COMMONWEALTH v. JACKSON et al.

COURT OF APPEALS OF KENTUCKY

61 S.W. 700; 1901 Ky. LEXIS 659; 22 Ky. L. Rptr. 1788

March 20, 1901, Decided

PRIOR HISTORY:  [**1] 

Appeal from circuit court, Laurel county.

Proceeding by the commonwealth against R. M. Jackson and others to compel defendants to list certain shares of stock for taxation. Judgment for defendants, and plaintiff appeals.

DISPOSITION: Reversed.

COUNSEL: Robt. J. Breckinridge, Jas. Sparks, and J. A. Wilburn, for the Commonwealth.

Tinsley & Faulkner and Chas. R. Brock, for appellees.

JUDGES: PAYNTER, C. J.

OPINION BY: PAYNTER

OPINION

 [*701]  PAYNTER, C. J. This proceeding was instituted for the purpose of compelling the owners of shares of capital stock in a national bank to list them for taxation. The same question was before this court in the case of Scobee v. Bean, 59 S. W. 860, wherein the court held that such shares are subject to taxation. It would require an unnecessary expenditure of time to repeat the reasons which the court gave in that case for so holding. It is sufficient to say that by the authority of that case the judgment is reversed for proceedings consistent with this opinion.