Floyd County v. Kentucky-West Virginia Gas Co.

PALMORE, Chief Justice.

This is a class action by taxpayers of Floyd County to enjoin collection of a 3-cent ad valorem tax levied by the fiscal court in 1963 for the use and benefit of an agricultural extension district theretofore created by it pursuant to the District Cooperative Extension Service Act of 1962, KRS 164.605 to 164.675. As the county also levied a 50-cent tax for its general purposes and the 3-cent tax was levied without a public vote, the taxpayers contend the 3-cent tax violates § 157 of the Constitution. The county advances two reasons why it does not, (1) that the…