Ward v. Adams, Sheriff

Opinion of the Court by

Judge Rees

Reversing,

On January 9, 1935, the fiscal court of Johnson county adopted an order levying a tax of 25 cents on each $100 worth of property subject to local taxation in Johnson county and a capitation tax of 75 cents on all male residents of the county. The levy was made on the assessment of July 1, 1933, and was intended to' meet the situation created by the act of the Greneral Assembly at its regular 1934 session in changing the' fiscal year of the counties so as to begin July 1 instead of January 1 of each year. Chapter 150, Acts of 1934. The act provided…