23 S.W.2d 276 | Ky. Ct. App. | 1929
Affirming.
Rockcastle county sued the Louisville Nashville Railroad Company to recover a tax based upon a special levy of 20 cents on each $100 of taxable property of the county for the benefit of the roads and bridges. It was alleged that a special election had been held on April 24, 1926, at which there was submitted to the voters the question of whether they were in favor of the levy of 20 cents on each $100 of taxable property for roads and bridges, which carried by a two-thirds majority. The circuit court sustained a demurrer to the petition as amended, and, when the county declined to plead further, the action was dismissed. The county has prosecuted the present appeal.
It is conceded that the special levy was not made under section 157a of the Constitution, or section 4307b-1 of the Kentucky Statutes. Since there had been a vote of the people on a bond issue for roads and bridges under section 157a of the Constitution, and a levy of 20 cents on each $100 of taxables was still in effect on the unpaid part of that bond issue, the county was not authorized to make the additional levy under either of those provisions. Collier v. Bourbon Fiscal Court,
It may be assumed, without so deciding, that the fiscal court could submit to the voters the question whether an indebtedness should be incurred for the purpose of paying for right of ways for state highways through the county and at the same time whether a levy should be made to provide for payment of the bonds and the interest thereon. Compare Bird v. Wilson,
Furthermore, all elections under section 157 of the Constitution must be held on the day of the regular election (City of Murray v. Irvan,
Many other questions are argued, but, in view of the conclusion announced, it is not necessary to deal with them.
The judgment is affirmed. *442