Deposit Bank v. Frankfort
Supreme Court of the United States
ERROR TO THE COTJRT OP APPEALS OF THE STATE OP KENTUCKY. This action was brought by the board of cóuncilmen of the city of Frankfort in the Franklin Circuit Court for the recovery of certain ad valorem taxes under levies for the years 1892,1893 and 1894. The tax for the year 1892 has been eliminated from the controversy, and the matters now disputed include thé taxes for the years. 1893 and 1894 and interest.
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ERROR TO THE COTJRT OP APPEALS OF THE STATE OP KENTUCKY. This action was brought by the board of cóuncilmen of the city of Frankfort in the Franklin Circuit Court for the recovery of certain ad valorem taxes under levies for the years 1892,1893 and 1894. The tax for the year 1892 has been eliminated from the controversy, and the matters now disputed include thé taxes for the years. 1893 and 1894 and interest. The bank in the first instance relied upon the provisions of a certain law of the State of Kentucky, known as the Hewitt law, as exempting it from the taxes sought to be enforced'. This…
1Opinion of the CourtJustice Day
The so-called Hewitt law, set forth in the foregoing statement, has given rise to much litigation in the courts of Kentucky, as well as in those of the United States. At one time .it was held by the Court of Appeals of Kentucky that its provisions, when complied with by the bank seeking to avail itself of its privileges, constituted a valid and binding contract. Commonwealth, to use of Franklin Co. v. Farmers’ Bank of Kentucky et al., 97 Kentucky, 590. In a later case the Court of Appeals of Kentucky held the law not to constitute an inviolable contract. Deposit Bank of Owensboro v. Daviess…
Also in this document: Dissent.
2Cases cited20 opinions
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- Embry v. PalmerSupreme Court of the United States · 1883
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