Board of Council v. Deposit Bank

Opinion of the court by

CHIEF JUSTICE PAYNTER

Reversing.

By this action the city of Frankfort seeks to recover taxes due for the years 1893 and 1894. It was filed in 1894, but no judgment was rendered until February, 1896, which sustained the appellee’s defense that it had an irrevocable contract under the “Hewitt Law,” which gave it immunity from municipal taxation; the court following the opinion of this court delivered in June, 1895. 31 S. W., 1013. Subsequently this court, 17 Ky. Law Rep., 245 (39 S. W., 1030), overruled its opinion, and under the latter, *951opinion the appellee- was liable for…