City of Frankfort v. Warders

The opinion of the court was delivered by

Dawson, J.:

This is an appeal from a judgment directing the county treasurer of Marshall county to pay over to the city certain moneys in his hands which he has collected as taxes pursuant to a levy authorized by ordinance of the plaintiff city.

*653The controversy arose in this wise: In bygone years, the treasurers of Marshall county had sometimes paid to the city of Frankfort as its share of tax moneys sums in excess of what had actually been collected. Prior to 1921 these excess payments were negligible, only about $54.43 in seven years, but about 1920…