Commonwealth Ex Rel. McCreary Board of Education v. Cincinnati, N. O. & T. P. Ry. Co.

Opinion op the Court by

Hobson, Commissioner—

Beversing.

For the school year, beginning July 1, 1927, the fiscal court of McCreary county made a levy of 60 cents on each $100 of taxable property in the county for common school purposes. Ft made a like levy for the two succeeding years. The Cincinnati, New Orleans & Texas Pacific Bailway Company had property in the county assessed for 1927 at $765,581. It paid a tax of 50 cents on each $100 of property, but refused to pay the remaining 10 cents on the ground that the fiscal court was without authority to levy over 50 cents for common school…