Hewlett v. Hopkins County

Opinion of the Court by

Judge Stites

— Affirming.

This is an appeal from a judgment of the Hopkins circuit court sitting in equity. By chapter 151 of the Acts of 1934, the General Assembly changed the fiscal year of counties from the calendar year to a period from July 1st in one year to June 30th in the succeeding year. The result of this change was to create a hiatus for which there was apparently no statutory provision to take care of the levy and collection of taxes. In the ease of Jefferson County Fiscal Court v. Jefferson County, 257 Ky. 507, 78 S. W. (2d) 324, 325, this court made a…