Richmond daily register. (Richmond, Madison County, Ky.) 1917-1978, 1922-06-22
WHAT JUDGE STOLL
SAYS OF TAX Case

County Juage ]. D. Goodloe
has received a copy of the opin-
ion of Circuit Judge Stoll, of
Fayette County, in the joint ac-
ton which Madison IS joined
with Fayette and other blue
grass counties IN resisting pow
ers of the State Tax Board to
arbitrarily Increase assessments
OF the counties. The decision of
Judge Stol1. while not final, Of
course, as the Court Of Appeals
must now pass on the case, will
be read with much interest here
where taxpayers have been SO
vitality affected by the constant
increases of the tax 1noguls at
Frankfort. The opinion of Judge
Stoll is as follows:
Fayette Circuit Court
Fayette County ct al, Plaintiffs
VS.. Judgment
X. T. Wells, ct al. Defendants
This cause having been Sub
mitted upon the agreed case, and
the counsel for both plaintiffs
and defendants having been
heard. and the court having been
advised, it is now ordered and
adjudged by the court as follows :
One: 1t is ordered and adj
judged by the court that upon
the failure Of the board of super
visors of Fayette county to in
crease the assessment of lands
in the sum OF $6C0,000; town lots
in the sum of 100000; tangible
personal property other than
livestock, in the sum of $6,4C0.-
coo; the State Tax Commission,
under the revenue act of 1917, as
amended in 1920, had the power
to order and to make reassess-
ment OF lands, town lots and
tangible personal property other
than livestock in Fayette county
as Of July l, 1921, for the year
1922, for the purpose Of increas-
ing the assessment on lands III
Fayette county as of said date to
the extent of 100000: on town
lots in the sum of $3,000.C00; on
tangible personal property other
than livestock, IN the sum Of So
100000 over and above the as
sessnents, as made by the Coun-
tv tax commissioner and report
ed to the State Tax Commission
on the basis of which said in
creases were ordered.
1t is further ordered and ad-
Judged by the court that in max
ing the said increases that no
shall be assessed at
sum in excess Of its fair cash
value, or at sum in excess Of
what similar property is assess
ed at in other parts of the state.
1t is further ordered and adj
Judged by the court that the
State Tax Commission has the
right and authority to employ
and send into Fayette county
agents and representatives for
the purpose of collecting infor-
nation to aid the State Tax
Commission in making said reas-
5essment; but it is ordered that
the reassessment must be made
oy the State Tax Commission.
1t is further ordered and adj
Judged by the court that taxpay-
ers of Fayette county who have
given a list al their tax
lble property are not required to
furnish either to the Tax Com
mission or to any OF its employ
,es and agents an additional list.
1t is further ordered and adj
judged by the court that the
State Tax Commission and its
agents and employees have the
light to gather from the taxpay-
RS such information as they may
Iesirc relative to the value OF
he property owned by them, as
# July /, 1921. for the purpose
If making reassessment and that
he taxpayers are required to
he State Tax Commission and
IS agents or representatives such
Information upon demand.
Two: 1t is further adludged
W the court that Section 4l20a-3
# the Kentucky Statutes is val
d: and that same does not VIC
ate either the Constitution of
kentucky or the Constitution of
he United States, in failing to
IT, VIZ. w Cx