Tax
COULTER, Auditor, v. WEIR
128 F. 1019·United States Court of Appeals for the Sixth Circuit·1904
Before LURTON, SEVERENS, and RICHARDS, Circuit Judges.
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Opinion
COULTER, Auditor, v. WEIR.
(Circuit Court of Appeals, Sixth Circuit.
February 13, 1904.)
Nos. 1,222, 1,223.
Appeals from the Circuit Court of the United States for the Eastern District of Kentucky.
John W. Ray, for appellant Lawrence Maxwell, Jr., for appellee.
Before LURTON, SEVERENS, and RICHARDS, Circuit Judges.
[MAJORITY — LURTON, Circuit Judge.]
LURTON, Circuit Judge.
These two cases involve the taxes assessed against the Adams Express Company for 1897 and 1898. They were heard with Coulter, Auditor, v. Wier, President Adams Express Company (No. 1,224; C. C. A.) 127 Fed. 897, just disposed of by an opinion which covers all the questions arising upon these appeals. The decree in each case will be reversed, so far as relief is sought against the taxes claimed by the commonwealth of Kentucky, and affirmed, so far as the defendant is restrained from certifying the valuations for local assessments, except as corrected. The costs of appeal in each case will be divided.