177 Ky. 613 | Ky. Ct. App. | 1917
Opinion op the Court by
— Reversing.
The Henderson Cotton Mills and the Henderson Wagon Works, brought separate suits against the sheriff of Henderson county, and the Board of Drainage Commissioners of that county, to enjoin the collection of certain taxes levied for the maintenance of “Sellars Ditch.” By agreement of the parties the cases were consolidated. The demurrers of the defendants to the petition were then overruled, and defendants having declined to plead further, judgment was rendered in favor of plaintiffs. Defendants appeal.
It appears from the petitions that Sellars Ditch was constructed in Henderson county under the Drainage Act of March 23, 1900. The property of plaintiffs was assessed for the construction of the ditch; that of the Henderson Cotton Mills in the sum of $116.74 and a further sum of $28.19, and that of the Henderson Wagon Works in the sum of $350.22. At the same time an assessment of $3,502.20 was made on the city of Henderson on account of the estimated' benefit of the ditch to it and its citizens. At that time the property of each of the plaintiffs lay outside of but adjoining the corporate limits of the city of Henderson. In the year 1905, the limits of the city were extended so as to include the property of plaintiffs. In the year 1915, the Board of Drainage Commissioners assessed the Henderson Cotton Mills in the sum of $14.48; the Henderson Wagon Works in the sum of $35.02; and the city of Henderson in the sum of $350.22, for the maintenance of the ditch for the year. 1915. The city levied a tax on all the property therein for the purpose of paying its assessment. This tax was paid by plaintiffs and its payment is pleaded as a bar to defendants’ right to collect the special assessment made against their- specific property for the maintenance of the ditch in question.
In support of the judgment below,, it is argued that the property of plaintiffs cannot be taxed twice for the same purpose and as they have satisfied their part of the tax levied by the city of Henderson for the maintenance
Judgment reversed and cause remanded for proceedings consistent with this opinion.