Commonwealth v. Southern Pacific Co.

Opinion of the Court by

Judge Turner

Affirming.

This is an action hy a revenue agent against the appellee company to recover interest and penalties on taxes already paid, but not paid on or before the 1st of December of the years in which they were due, as alleged.

The action is based upon section 4148, Kentucky Statutes, which is as follows;

“All State, county and district taxes, except as otherwise specially provided, shall be due and payable on and after the first day of March, after the assessment, and all taxpayers whose taxes are not paid on the first day of December after the same are due…