13 Ky. Op. 885 | Ky. Ct. App. | 1886
Opinion by
In 1868 precinct No. 3 of McLean county, by virtue of a legislative act, which had been approved by a vote of its people, issued
Thus matters stood until April 13, 1880, when another act was passed by the legislature authorizing the precinct to fund the debt through a “funding board,” to be elected by the voters of the precinct, by the issue of new bonds. It also provided that an annual tax should be levied upon the taxable property of the precinct to pay the interest on the new bonds and to create a sinking fund for their payment; and if the taxpayer did not pay his tax by the first day of December following the assessment ten per cent, upon it was also to be collected from him. The board was elected in August, 1880; in January, 1884, it compromised the debt at 70c to the dollar; the bonds were issued and an assessment made for the precinct for 1884 of $2.30 on each $100 worth of property.
The appellant bought an unimproved lot in the precinct in 1882, upon which he has erected valuable improvements; and he is resisting the payment of the tax upon these grounds: First, that the last named act is unconstitutional because it imposes a ten per cent, penalty for the nonpayment of the tax; second, because it authorized the funding of the debt in such a way as to release the taxpayers from unpaid taxes which had been assessed during the years between 1876 and 1884, thereby imposing a burden upon those who have since acquired or improved property in the precinct; third, because the act has never been ratified by the vote of a majority of the voters of the precinct; fourth, that if the act be not construed to acquit the taxpayers from the assessments prior to 1884, then the board have illegally failed to provide for their collection.
The ten per cent, penalty by a failure to pay the tax does not by the law go to the bondholder. It becomes a part of the precinct
The appellant purchased and improved his property not only after the passage of the act, but subsequent to the election of the board; and the act made all the taxable property in the precinct equally liable. Hardships may exist under it; but it is impossible to so adjust public burdens as to avoid it altogether. Thus duplicate taxation may incidentally result and be unavoidable. In this instance the tax is not imposed upon a false principle; it produces no gross inequality of burden, but affects all the taxpayers of the precinct equally. The debt of the precinct was. lessened by the compromise, thereby benefitting all of its taxpayers, and then the tax to pay the remainder of the debt was imposed alike upon all of them.
Judgment affirmed.