City of Paducah v. Paducah Traction Co.

. Opinion op the Court by

William Bogees Clay, COMMISSIONER

— Affirming.

*199On April 23,1910, the city of Paducah sued the Padu-cah Traction Company to recover certain franchise taxes alleged to he due for the years 1907,1908 and 1909, aggregating the sum of $5,696.42. The company interposed a counter-claim for certain license taxes for the years 1901 to 1909, inclusive, aggregating the sum of $3,885.00, which, under a mistake of law and fact, it was compelled to and did pay to the city. The city then filed a reply denying that the amounts asserted in the counterclaim were paid as a license or…