City of Pineville v. Board of Education, Etc.

Opinion of the Court by

Chief Justice Stites

Affirming.

The City of Pineville is a municipal corporation of the fourth class. The corporate boundaries of the Pine-ville Independent School District are coextensive with those of the city. During each of the years from 1933 to date the city council of Pineville has levied by ordinance a regular ad valorem tax for city purposes and also as required by law for school purposes. In each ordinance the council has provided for the imposition of a penalty of 10 per cent., together with interest upon all taxes not paid when due. Kentucky Statutes, sec.…