Legal Opinion

Wolfe v. McHargue

Court of Appeals of Kentucky

Decided February 10, 1889PublishedCited by 1 opinion

Case 40 — AGREED CASE. — APPEAL FROM PULASKI CIRCUIT COURT. There is no unconstitutional inequality of the burdens of taxation, when a tax is levied upon all the citizens of a county for road purposes, and an additional tax upon the inhabitants of a municipality within the county for the improvement of the streets of the municipality. (Railroad Co. v. City of Louisville, 4 Bush, 481; 9 B. M., 339; L., 0. & L. R. R. Co. v. Commonwealth, 10 Bush, 48; 5 Bush, 229.)

1Opinion of the Court

JUDGE HOLT

delivered the opinion of the court.

The Legislature, by an act approved March 10, 1886, authorized the levy of au annual tax of ten cents on each one hundred dollars in value of the real and personal property in the county of Pulaski, for the purpose of repairing and keeping in repair its public roads. (Acts 1885-6, vol. 1, p. 581.)

The appellants reside, and their property is situated, within the corporate limits of the town of Somerset, in said county. The municipality levied a tax of forty cents on each one hundred dollars in value of property *252witliin its limits, for municipal…

2Cited by1 opinion

  1. Mayor of Macon v. Bibb CountySupreme Court of Georgia · 1912

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