Kentucky Union Company v. Commonwealth of Kentucky No 22 Eastern Kentucky Coal Lands Corporation v. Commonwealth of Kentucky No 47 Eastern Kentucky Coal Lands Corporation v. Commonwealth of Kentucky No 48

Decision Date03 January 1911
Docket NumberNos. 22,47,48,s. 22
Citation219 U.S. 140,31 S.Ct. 171,55 L.Ed. 137
PartiesKENTUCKY UNION COMPANY, Plff. in Err., v. COMMONWEALTH OF KENTUCKY, Deft. in Err. NO 22. EASTERN KENTUCKY COAL LANDS CORPORATION, Plff. in Err., v. COMMONWEALTH OF KENTUCKY, Deft. in Err. NO 47. EASTERN KENTUCKY COAL LANDS CORPORATION, Plff. in Err., v. COMMONWEALTH OF KENTUCKY, Deft. in Err. NO 48
CourtU.S. Supreme Court

[Syllabus from pages 140-142 intentionally omitted] Messrs. Louis B. Wehle and William B. Dixon for plaintiff in error in no. 22.

Messrs. J. W. M. Stewart, Z. T. Vinson, James Breathitt, James H. Jeffries, David W. Baird, John F. Hager, John H. Holt and Aaron Kohn for defendant in error.

Messrs. John G. Johnson, William Jackson Hendrick, Eugene M. Berard, James H. Hazelrigg, Samuel Howland Hoppin, and Hannis Taylor for plaintiff in error in Nos. 47 and 48.

Messrs. David W. Baird, John F. Hager, J. W. M. Stewart, James Breathitt, Z. T. Vinson, John H. Holt, J. H. Jeffries, and Aaron Kohn for defendant in error.

Mr. Justice Day delivered the opinion of the court:

These are writes of error to the court of appeals of the state of Kentucky, and involve the constitutionality of an act of the legislature of the state, passed March 15, 1906, entitled, 'An Act Relating to Revenue and Taxation.' Acts of 1906, pp. 88-248. Article 3 is brought in question in these cases. It is set forth in full in the opinion of the court of appeals of Kentucky in case No. 47. 127 Ky. 667, 106 S. W. 260, 108 S. W. 1138. Its salient features are:

Section 1 of the article makes it the duty of every owner or claimant of land to pay the taxes which have been assessed, and which should have been assessed, against him, and those under whom he claims, as the owner or claimant thereof, as of the 15th day of September, 1901, 1902, 1903, the 1st day of September, 1904, and the 1st day of September, 1905, and provides that if the owner or claimant, or those under whom he claims, have failed to list the land, or any part thereof, for taxation, as of said dates, or any of them, it shall be his duty to have the same assessed and listed for taxation as is provided in the act, as of each of said dates for which the assessment has been omitted, and to pay the taxes, interest, and penalties thereon. It is provided that the fact that the land has been listed for taxation, or the taxes paid thereon by another claimant, shall not relieve against the duty imposed by the act; and if any any such owner or claimant, or those under whom he claims, has failed to list the land for assessment and taxation, as of any three of said dates, or his failed to pay the taxes charged, or which should have been charged against him, or those under whom he claims, as the owner or claimant thereof upon said dates, for any three of the years for which said assessments were or should have been made, said owner and claimant and those under whom he claims are declared delinquent; and such failures, or either of them, shall be cause for forfeiture and transfer to the commonwealth of his said claim and title thereto, in a proceeding to be instituted for that purpose, as required in the act. But it is provided that the cause for forfeiture shall be extinguished if the owner or claimant, his heirs, representatives, or assigns, shall, within the time and in the manner provided in the article, cause the land to be assessed for taxation, and, on or before March 1, 1907, pay the taxes charged and which should have been charged against him, or against those under whom he claims, as the owner or claimant thereof, for each and all of said five years for which he or those under whom he claims are delinquent, together with the interest and penalties provided by law in the case of the redemption of land sold for the nonpayment of taxes.

Section 2 provides for the ascertainment of the amount of taxes unpaid and the assessment required by the preceding section by a proceeding in the county court where the land lies, upon the application of the owner or claimant, by a petition filed in the court on or before January 1, 1907, in which the land sought to be charged shall be described, so as to be identified, and the years for which it was listed and the years for which the taxes were not paid shall be stated; in which petition shall also be stated the grant under which petitioner claims, if he derives title from a grant, and the instrument through or the manner in which the title devolved upon him. A hearing is provided upon a day to be fixed by the applicant, not less than ten nor more than twenty days after the filing of the petition, after notice to the county attorney, who is required to attend and represent the state and county.

The county court is required to decide upon the spplication in a summary manner, upon such evidence as may be offered, having regard to the value of adjacent property; to ascertain the amount of unpaid taxes which the applicant and those under whom he claims should have paid for any and all of said years, whether assessments were originally made as of said dates or not. The court is required to find the proportion of the taxes due the county and state, at the rates fixed by law for such years; and to make a record of its findings, and certify the same to the auditor of the state and county clerk. Should the court find that the land has been assessed against such owner or claimant, or those under whom he claims, as of any of said dates, it shall accept such assessment as a basis upon which to ascertain the amount of unpaid taxes for the year such assessment shall have been made.

Provision is made for an appeal to the circuit court of the county; also for the payment of the taxes as ascertained, and for compensation to the officers whose services are required.

Section 3 provides the method of procedure against the owner or claimant by the commonwealth's attorney, in case such owner or claimant fails to have the land assessed, or fails to pay the taxes charged or which should have been charged against him, or those under whom he claims, and it is made the duty of the commonwealth's attorney to institute in the circuit court of the county in which the land or any part thereof lies, a proceeding in equity in the name of the commonwealth of Kentucky, as plaintiff, against the said tract of land and the owners or claimants of said land, as defendants, naming them if their names are known to him, and if their names are unknown to him, designating them as the unknown owners and claimants thereof; which proceeding is for the purpose of declaring the title or claim of said defendants forfeited to the commonwealth, and for selling the same. It is provided that this suit shall be proceeded with to final judgment in all respects as other equity causes, so far as applicable.

Provision is made for posting the notice and a copy of the petition at the door of the courthouse.

The petition is required to allege the facts constituting the cause of forfeiture under the provisions of the article, and there shall be filed with the petition a copy of the grant or instrument upon which the title or claim sought to be forfeited is based; and no other title, claim, or possession, or continuity thereof, whether owned or claimed by the defendant or by others, is to be forfeited or in any manner affected by the proceeding. If judgment is in favor of forfeiture, it is provided that the judgment shall operate as a transfer to and vesting in the commonwealth of the title and claim of each and all the defendants, and those under whom they claim, without execution of deed or other instrument. If the court finds the title is not subject to forfeiture under the provisions of the article, it shall so adjudge, and dismiss the petition of the plaintiff.

It is provided that judgments under the article shall be conclusive as against all defendants, including infants, lunatics, and married women, and shall not be subject to certain provisions of the Code of Practice.

An appeal is provided to the court of appeals within thirty days after judgment.

In § 4 provision is made for the purchase back of the forfeited title, and upon the proper pleadings and hearings the court is authorized to ascertain and adjudge the amount of unpaid taxes charged, and that ought to have been charged, against the defendant and those under whom he claims, as the owner or claimant of said land, for the fifty years immediately preceding the filing of such counterclaim, and if the court finds and adjudges that said defendant is the owner of the title so forfeited to and vested in the commonwealth, it shall enter judgment against such defendant for a sum equal to the amount of the unpaid taxes charged, and that ought to have been charged, against said defendant, and those under whom he claims as the owner or claimant of the land, for said fifty years, together with interest at the rate of 15 per centum per annum from the time the said unpaid taxes for said several years were due and the costs of the proceedings, including a reasonable fee to the commonwealth's attorney. No person is to be entitled to purchase back from the commonwealth the title so forfeited except such defendant as may, but for such forfeiture, establish in such proceeding a title thereto in himself upon which he could maintain an action of ejectment. Upon payment of the amount of the judgment, the court is required to enter a judgment retransferring to such defendant the title and claim so forfeited to and vested in the commonwealth.

Provision is made for the sale of the said title and claim in the event that the judgment is not paid.

The 5th section provides that any owner or claimant who institutes a proceeding allowed by § 2 of the article, who does not, within the time there limited, pay the amount ascertained as charged or chargeable against him and those under whom he claims, as the owner or claimant of the land, shall not be allowed to...

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