Coleman, Auditor v. Inland Gas Corporation

Opinion of the Court by

Judge Logan

Reversing.

Appellee paid to the county court clerk of Magoffin comity the tax provided for in section 4019a9, 'Carroll’s Ky. Stats., 6th Edition, which section is section 9 of chapter 11 of the Acts of 1917, and is commonly referred to as the Mortgage Recording Tax Act. The constitutionality of this statute was declared by this court in the case of Middendorf v. Goodale, 202 Ky. 118, 259 S. W. 59, and in the case of Louisville Gas & Electric Co. v. W. H. Shanks, Auditor of Public Accounts, 213 Ky. 762, 281 S. W. 1017. The Supreme Court of the United States,…