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C. C. C. COAL CO., INC. v. PIKE COUNTY

536 S.W.2d 467 (1976)

C. C. C. COAL COMPANY, INC., et al., Appellants, v. PIKE COUNTY, Kentucky, et al., Appellees.

Supreme Court of Kentucky.

April 16, 1976.

Attorney(s) appearing for the Case

John M. Stephens, Donald Combs, Stephens, Combs & Page, William J. Baird, Charles J. Baird, Baird & Baird, Henry D. Stratton, Stratton, May & Hays, Garred O. Cline, Lowe, Lowe & Stamper, James B. Todd, Pikeville, Joseph J. Leary, Frankfort, Bennett Clark, Lexington, Boehl, Stopher, Graves & Deindoerfer, Louisville, for appellants.

Dan Jack Combs, Pikeville, for appellees.

LUKOWSKY, Justice:

This is an appeal from a judgment of the Pike Circuit Court which determined that the coal tax imposed by ordinance of the Pike Fiscal Court passed constitutional muster. We reverse and remand.

The preamble to and purpose clause of the ordinance reveal that in an attempt to raise funds to maintain the roads and bridges of Pike County for the benefit of all its citizens the Pike Fiscal Court adopted an ordinance in which it sought to impose...

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