Kentucky Irish American. (Louisville, Ky.) 1898-1968, 1899-08-19
ROBS CITY TAXPAYERS.

taxes are being received by property
owners and are provoking surprise,
indignation and. curses. The in
crease of about 40 per cent, or
from 81 Il to 6oH cents on the 500,
is not due to an increase of the
State tax rate, which is the same
as heretofore, 521a cents, but to
the fact that the county tax of II
cents on the 500 is added by the
County Fiscal Court, because, they
allege, the Court of Appeals has
decided that in future the county
tax must be levied and collected by
the Sheriff.
AS to the hereafter the Fiscal
Court may be right, though even
then it will be as it was intended by
the yaps who adopted it in the Leg
islature, robbery of city taxpayers
for the benefit of the rural taxpay-
ers. But that aside for the pres
ent. The tax of II cents levied by
the Fiscal Court this year and
sought to be collected by the Sheriff
from Louisville taxpayers has been
already levied on their property by
the City Assessor and paid by most
of them in their city taxes for 1899,
and this money has been loaned by
the city to the Fiscal Court to pay
county expenses till the II cents
tax levied by the court can be col
lected. By what authority this has
been done it would be we'll for the
City Council, as we'll as the bonds
men of the City Treasurer and other
city officials involved, to investigate,
since, in case of an adverse decis-
ion, they would certainly be liable
to refund the money to the city.
This money paid by the city tax
payers for county purposes can only
be expended for such purposes or
returned to the taxpayers, and
when otherwise used somebody has
violated the law and their trust, and
it is the duty of the City Council to
call them to account and see that
the city funds are disposed of only
according to law.
Judge Gregory, who presides
over the County Fiscal Court, has
published, in answer to criticisms,
an explanation of the levy of the
county tax of II cents, but Judge
Gregory's explanation does not ex-
plain; on the contrary, it reveals
an astounding ignorance of law and
facts in a County Judge and Chair
man of fiscal court. He explains
that the tax is not for 1899, but
for 1900, and thus seeks to evade
the charge of double taxation.
Does not Judge Gregory know that
under the law the taxes for any
given year must be based on the as
sessment for that year, levied and
collected during that year and ex-
pended only on appropriations made
that year? The present II cents
tax is based on the assessment
made as of January, 1899, is levied
and sought to be collected in 1899,
and is being appropriated and ex-
pended in 1899, and to cap the
Judges discontinue, the tax
notices sent out by the Sheriff call
for State and county taxes for
I8oo.H So if the tax is for 1900,
it is wholly illegal, since it is based
on the wrong assessment, levied,
charged up and sought to be col
lected by the Sheriff for and in
1899, year before it is due, and
is being appropriated and expended
by the Fiscal Court without author
ity of law, since the taxes for 1900
can only be appropriated and ex-
pended for that year. ," p aaa
We can not believe Judge Gregory
so ignorant of the law, as his ex-
PLANTATION would indicate, but rath-
er that he seeks to smooth over
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