Central Co v. Bourbon Co

Supreme Court of the United States

Filed February 1, 1886.

Supreme Court of the United States · decided 1886-02-01

ORIGINAL MOTION in A CAUSE PENDING IN ERROR TO THE COURT OF APPEALS OF KENTUCKY. This was a motion to advance, founded upon the following allegations: “ That said action was brought for the recovery of alleged delinquent taxes assessed and levied by the State Board of Equalization of Kentucky upon that part of the Kentucky Central Railroad which is in Bourbon County in said State.

2 counsel of record

Relies on Hoge, Comptroller-General v. Richmond and Danville Railroad Company

Good law ✅— No negative treatment on recordhow we know

Petition denied / appeal dismissed · 9–0 · Decided 1886-02-01

How this case has been cited

Cited by 23 later decisions (2 by the Supreme Court) — most recently June 2015

5 federal appellate · 3 district · 9 state decisions

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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[Statement of Case from pages 538-540 intentionally omitted]

J. G. Carlisle, on behalf of J. W. Stevenson, for plaintiff in error, submitted the motion.

WAITE, C. J.

¶1

This motion is denied. Cases in which the execution of the revenue laws of a state have been enjoined or stayed are only to be advanced on motion of the state or the party claiming under such laws. Rev. St. § 949. Here the motion is made by the party taxed, and the suit is by the county claiming under the tax laws for the recovery of a tax. Inasmuch as the county does not move, we cannot presume that 'the operations of the government of the state will be embarrassed by delay.' Under the rule announced in Hoge v. Richmond & D. R. Co., 93 U.S. 1, it must be shown that such will be the effect of delay before a case will be advanced, even on motion by the state or those claiming under it. Motion denied.