135 Ky. 178 | Ky. Ct. App. | 1909
Opinion of the court by
Reversing.
This is the second appeal in this case. The action was brought to recover in behalf of the city of Frankfort taxes alleged to be owing it by appellants on certain real estate for the years 1897 to 1905, inclusive, the payment of which the latter are resisting. On the first appeal this court, among other things, decided that the creation, assessment, and levy of the tax by the city of Frankfort must be presumed to be legal and correct, and that the burden of proving its illegality, if any, is upon the appellees. Board of Councilmen v. Morgan, 33 Ky. Law Rep. 297, 110 S. W. 286.
This conclusion makes it unnecessary for us to consider the grounds relied on by appellants to defeat the tax.
It appears, however, that the judgment of the circuit court improperly includes in the recovery the tax for the years 1897, 1898, 1899, 1900, and 1901. As the tax for each of these years was admittedly barred by the statute of limitations, it was error to include them in the judgment.
For this error alone the judgment is reversed, and cause remanded, that the court may enter a judgment to conform to this opinion.