Planters Bank & Trust Co. v. City of Hopkinsville

Opinion of the Court by

Judge Ratliff

Affirming.

In the years 1933 to 1937, both inclusive, appellee, City of Hopkinsville, a city of the third class, enacted certain ordinances termed “privilege ordinances” by which it imposed a license or privilege fee on various businesses including bank and trust companies doing business in .the city. The appellants, Planters Bank & Trust Company of Hopkinsville, and the First-City Bank ■& Trust Company of Hopkinsville, were and are banldng institutions and come within the purview of the ordinances. The ordinances imposed a license or privilege tax' of $100…