Kirkman, Sheriff v. Williams' Ex'r

Opinion of the Court by

Judge Willis

Affirming.

The problem presented by this record was produced by apparent inconsistencies in two acts of the General Assembly enacted at its last session.

Prior to 1932, it was provided by section 4148, Kentucky. Statutes, that taxes unpaid on the 31st clay of December after becoming due should be deemed delinquent, bear interest thereafter at the rate of 6 per cent, per annum, and be increased by a penalty of 6 per cent, added as of that date. It further provided that any taxpayer, who paid his tax on or before September 1st of the year it was due, should be…