Case Name: Daniel McAllister's Admr. v. Commonwealth
Court: Kentucky Court of Appeals
Jurisdiction: Kentucky
Decision Date: 1871-01-07
Citations: 4 Ky. Op. 178
Docket Number: 
Parties: Daniel McAllister’s Admr. v. Commonwealth.
Judges: 
Reporter: Kentucky Opinions, containing the unreported opinions of the Court of Appeals
Volume: 4
Pages: 178–179

Head Matter:
Daniel McAllister’s Admr. v. Commonwealth.
Appeal and Error — Error in Original Judgment Cannot be Corrected on Second Appeal.
The Court of Appeals has no power, on a second appeal, to correct an error in the original judgment which either was, or might have been relied upon in the first appeal.
APPEAL PROM JEFFERSON COUNTY COURT.
January 7, 1871.

Opinion:
Opinion of the Court by
Judge Williams :
The action of the county court of Jefferson county in the assessment for taxation of the property óf the estate of Daniel McAllister deceased has heretofore been before this court for revision.
Harrison, for appellant.
Pope, Camp, for appellee.
Said action was then reversed and the proceeding remanded to said court for the correction of two errors specifically set out in the opinion of this court.
These errors have been corrected, and the case is now before us by an appeal prosecuted to correct an error in the original judgment which either was, or might have been relied upon in the first appeal.
It is now too late for this court to reverse the action of the county court in assessing triple taxation upon the property of the appellant even if it admitted that such assessment was erroneous. The first judgment of the county court was in effect affirmed by this court except as to the errors pointed out, and it is not in our power at this time to disregard or set aside that affirmance.
Judgment affirmed.