111 Ky. 950 | Ky. Ct. App. | 1901
Opinion of the court by
Reversing.
By this action the city of Frankfort seeks to recover taxes due for the years 1893 and 1894. It was filed in 1894, but no judgment was rendered until February, 1896, which sustained the appellee’s defense that it had an irrevocable contract under the “Hewitt Law,” which gave it immunity from municipal taxation; the court following the opinion of this court delivered in June, 1895. 31 S. W., 1013. Subsequently this court, 17 Ky. Law Rep., 245 (39 S. W., 1030), overruled its opinion, and under the latter,
It is insisted by counsel for appellee that the federal court not only held that the judgment of the Franklin circuit court in this case was a bar to a recovery for taxes for the years 1895, 1896, 1897, and 1898, but also a bar to the right of the city to assert a claim for taxes for other years, as the judgment of the circuit court sustained the claim of the appellee that it had an irrevocable contract under the Hewitt law. This position might be taken with some plausibility, under recent rulings of the supreme court of the United States if the judgment in
. Counsel for appellee argues, that, as the then unreversed judgment of the Franklin circuit court in this case was held by the federal court to be a bar to the right to collect taxes for the years there in question, the judgment of the federal court is a bar to the right of the city to' collect taxes for the years here in question, although the judgment held to be a bar has since been reversed by this court. A mere statement of the argument carries its refutation. The most that could be said as to the federal! court’s judgment is that it, though based upon an erroneous judgment subsequently reversed, is a bar to the re'covery for the taxes for the years there in question. Certainly, the judgment of the Franklin circuit court could operate as a bar to the city’s rights1 only so- long as it remained in force. The judgment of the federal court could not and did not prevent this court from reversing it. When reversed, it is not available in this court or the federal court as a bar to the rights of the city to collect the taxes here claimed.
It follows thát the judgment of the circuit court must be reversed for proceedings consistent with this opinion.