SECURITY TRUST CO. v. CITY OF LEXINGTON

No. 55.

203 U.S. 323 (1906)

SECURITY TRUST AND SAFETY VAULT COMPANY v. CITY OF LEXINGTON.

Supreme Court of United States.

Decided December 3, 1906.


Attorney(s) appearing for the Case

Mr. John T. Shelby and Mr. George R. Hunt, with whom Mr. Joseph D. Hunt and Mr. John R. Allen were on the brief, for plaintiff in error.

Mr. George C. Webb v. Mr. George S. Shanklin, with whom Mr. J.R. Morton and Mr. E.P. Farrell were on the brief, for defendants in error.


MR. JUSTICE PECKHAM, after making the foregoing statement, delivered the opinion of the court.

There are in the State of Kentucky two distinct methods by which an assessment for so-called back taxes can be made. One method is an assessment by a special back tax assessor, elected as provided for by an ordinance of the city of Lexington. This ordinance the Court of Appeals of the State...

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