Commonwealth v. Hollidy

• Decision Date: 24 January 1896
• Citation: 98 Ky. 616
• Parties: Commonwealth v. Hollidy.
• Court: Kentucky Court of Appeals

Page 616

98 Ky. 616

Commonwealth v. Hollidy.

Court of Appeals of Kentucky.

January 24, 1896.

APPEAL FROM KNOTT CIRCUIT COURT.

WM. J. HENDRICK, ATTORNEY-GENERAL, FOR APPELLANT.

JUDGE PAYNTER DELIVERED THE OPINION OF THE COURT.

The indictment against the defendant was returned by the Knott county grand jury, and describes the offense with which he is charged as follows: "The said defendant, on the 20th day of July, 1895, in the county and circuit aforesaid, failed to file a descriptive list of his land with the clerk of the Knott County Court, as required by law in such cases, the said land owned by the said defendant lying and being in Knott county, Kentucky, he at the time being a nonresident of Knott county, Kentucky."

The title of the act under which the indictment was found reads as follows: "An act to regulate and insure the assessment of property for taxation, and the payment of taxes thereon, belonging to nonresidents of the counties in which the same is situated."

"Section 1. That it shall be the duty of all persons owning any lands * * * in any counties in this Commonwealth, other than the county in which they reside; or, if they reside out of the State, to file a descriptive list with the clerk of the county court of the county in which said property is situated, under oath, * * * on or before the 15th day of August, one thousand eight hundredand ninety-four, from which descriptive list or lists the assessor of the county, in which the same is filed, will list the same for taxes each year at its fair cash value; and any person failing to comply with the requirements of this act shall be fined for each of such failures one hundred dollars and costs."

"Section 6. This act shall take effect and be in force from and after the 15th day of August, one thousand, eight hundred and ninety four." [Ky. Stats., sec. 4039.]

The act was approved March 19, 1894.

While section 1 indicates the list is to be filed on or before the 15th day of August, 1894, yet section 6 provides the act shall not take effect until after that date.

The act does not in express terms declare for the years subsequent to August 15, 1894, nonresident owners of land, etc., shall file such descriptive list, yet the title of the act shows that it was to be a permanent statute for the purpose of assessing and collecting taxes on certain property of nonresidents. The title of an act does not extend or restrain positive provisions of an act when there is a conflict in the title and body of the act.

Section 1 provides for the imposition of a fine on any person for failing to comply with the requirements of the act "for each of such failures." This language supports the manifest purposes of the act, as shown by its title. The body of the act failing in terms to make it apply only to the year of 1894, we must conclude that it applies to the years subsequent to the time it took effect, and is a permanent statute. Unless we take this view, the act is abortive. Every interpretation of a statute that leads to an absurdity ought to be rejected. A law ought to be interpreted in such manner as that it may have effect, and not be found "vain and illusive." (Bailey v. Commonwealth, 11 Bush, 688.)

While the act provides that the list shall be filed on or before the 15th of August,...