Miller v. Kirksey

Opinion op the Court by

Judge Richardson

— Affirming.

We are confronted with the duty to construe and apply to the admitted facts so much of the Revenue Act of 1902 which has since become section 4153, Kentucky Statutes, and that which has since come to be section 4151-2. The parties agree in their briefs that the Revenue Act of 1906 copied these two sections (24 and 25) “without noticing that it had injected between the two some other sections.” For this reason,

“the peculiar reading now in section 4151-2 (Carroll’s Statutes 1930 Ed.), ‘in the next section/ when the next section is not literally…