American Refrigerator Transit Co. v. City of Lexington

Opinion op-the Court by

Stanley, Commissioner—

Reversing.

The City of Lexington made a retroactive assessment for taxes on one railroad refrigerator car owned by the appellant, American Refrigerator Transit Company, of the value of $1,000 for five years, from 1934 to 1938, by authority claimed under Section 3179 of the Statutes. The city distrained for collection the taxes thereon aggregating $125 with interest and penalties amounting to $32.50. The company brought suit to enjoin the collection of the taxes and prayed that the assessment be declared void upon a number of grounds. Upon the…