102 Ky. 352 | Ky. Ct. App. | 1897
delivered the opinion of the court.
Philip Rarick is the owner of a farm containing about two hundred and thirty-six acres, through which tbe boun
We think that the case of the board of councilmen of the -City of Frankfort v. Scott, 101 Ky., 615, determines the question in this case. There is no question raised as to the regularity of the assessment, nor that the board oí councilmen sought to impose the tax under a general law.
Section 174 of the Constitution reads as follows: “All property, whether owned by natural persons or corporations, shall be taxed in proportion to its value unless exempted by this Constitution.” . . . There is no contention that the property is assessed in excess of its value, nor is there any claim that it is exempted from taxation by the Constitution.
Section 171 of the Constitution reads as follows. . . . “Taxes shall be levied for public purposes only. They ohall be uniform upon all property subject to taxation within the territorial limits of the authority levying the tax; and all taxes shall be levied and collected by general laws.”
It is our opinion when taxes are imposed by municipalities they shall be levied and collected on all property situated within the territorial limits of such municipalities, except
We are of the opinion that the Constitution has changed' the rule of taxation as announced in the Southgate case and those following it which enunciated a similar doctrine.
The Judgment is reversed.