State Ex Rel. Campbell County v. Delinquent Taxpayers of 1939

delivered the opinion .of the Court.

This is a -suit for the collection of delinquent taxes in Campbell County for the year 1939. There were many defendants, among whom were the Southern Bailway Company and the Louisville & Nashville Bailroad Company, These companies paid all of their 1939 taxes except so much thereof as was assessed as ‘‘jail tax” of 18c on $100. They contended that this jail tax was void. The chancellor overruled this contention of the railroad companies and rendered decrees against them- for the amounts due on account of this jail levy with interest, penalties, etc. From…