119 Ky. 569 | Ky. Ct. App. | 1905
Opinion of the court by
Reversing.
This action was instituted in the Jefferson circuit court, chancery division, for the purpose of recovering against William Johnson and Mary E. Fenley and Oscar Fenley, her husband, municipal taxes for the years 1895, 1S96, 1897, and 1898 on a parcel of land 57 by 92 feet, with improvements thereon, on the southeast corner of Green and Floyd streets, being lot No. 1 in block 75 on the city assessor’s maps. It is alleged in the petition that the above-named persons were, on the 1st day of September of each of the years 1894, 1895, 1896, and 1897, the owners and holders of the land- and improvements above described'; but in each of the four paragraphs it is alleged that the land was assessed as the property of “William Johnson,” etc. The original tax bills for the four years, authenticated as by law required, are filed as
There seems to be a substantial variance between the allegations of the petition and the tax bills filed as exhibits, the allegations of the pleading being that Johnson and Mary E. Fenley were joint owners of the land, but the tax bills show that Johnson was the holder of a life estate, with remainder to Mary E. Fenley. Section 2990, Kentucky Statutes, 1903 (charter of cities of the first '-lass), provides that “where remainders and reversions of future estates are outstanding, the holder of the particular estate shall be assessed with the words ‘holder of the present estate’ added to his name.” Section 2996 provides, among other things, that “each bill shall be authenticated by7 the assessor by his signature, or a stamped fac simile thereof, and when so authenticated, it shall be prima facie proof that all stepsi have been taken to make it a binding tax bill for the amounts and purposes, and
For the foregoing reasons the judgment is reversed for proceedings consistent with this opinion.