Guthrie v. Sparks

Citations

• 131 F. 443
• 65 C.C.A. 427
• 1904 U.S. App. LEXIS 4299

Syllabus

<p>1. County Railroad Bonds — Levy of Tax fob Payment — Kentucky Statute.</p> <p>Those provisions of Act Ky. Feb. 24, 1868 (Laws 1868, p. 622, c. 5481, authorizing counties to issue bonds in payment for railroad stock, which made it the duty of the county judge to levy taxes for the payment of the principal and interest of such bonds, were not repealed by the new state Constitution of 1891, which continued the county courts, and also created fiscal courts in each county; nor by subsequent legislation thereunder embodied in the Kentucky Statutes of 1894, which devolved on the fiscal courts the duty of levying county taxes for general purposes, but expressly provided by section 1882 that the powers conferred should not extend to the levying of taxes to pay principal or interest of any railroad bond indebtedness. The effect of such provision was to leave the duty of levying such taxes, which is a purely ministerial one, resting upon the county judge.</p> <p>2. Same — Repeal of Statute by Implication.</p> <p>Ky. St. 1894, § 1882, which confers power on the fiscal court of each county to levy taxes for county purposes, but expressly excepts the power to levy a tax to pay any railroad bond indebtedness, or the interest thereon, is not repealed by implication as to such exception by section 1839 in the same chapter, which was originally enacted at a later date, and authorizes such courts to levy ad valorem taxes not exceeding a certain per cent, unless required to pay county indebtedness incurred prior to 1891, in which case they are authorized to make an additional levy therefor. Such provisions were not only brought together and re-enacted in the general statutes, but are capable of standing together, effect being given to the special exception created by section 1882.</p> <p>3. Mandamus — Proceeding to Enforce Collection of Judgment — Parties.</p> <p>Act Ky. Feb. 24, 1868 (Laws 1868, p. 622, c. 548), authorizing counties to issue bonds in aid of railroads, requires the