Coleman, State Aud. v. Consolidated Realty Co.

Opinion of the Court by

Judge Rees

Affirming.

This is a suit under section 162, Kentucky Statutes,for refund of taxes paid by appellee under section 4019a-9, Kentucky Statutes, known as the Mortgage Recording Tax Act, which was declared unconstitutional by the Supreme Court of the United States, as violative of the equal protection clause of the Fourteenth Amendment to the federal Constitution, in Louisville Gas & Electric Co. v. Coleman, Auditor, 277 U. S. 32, 48 S. Ct. 423, 426, 72 L. Ed. 770. The act had been declared constitutional by this court in Middendorf v. Goodale, 202 Ky. 118, 259 S.…