Stone v. Board of Trustees of Houses of Reform

• Decision Date: 04 March 1898
• Citation: 44 S.W. 984
• Parties: STONE, Auditor of Public Accounts, v. BOARD OF TRUSTEES OF HOUSES OF REFORM.
• Court: Kentucky Court of Appeals

44 S.W. 984

STONE, Auditor of Public Accounts, v. BOARD OF TRUSTEES OF HOUSES OF REFORM.

Court of Appeals of Kentucky.

March 4, 1898

Appeal from circuit court, Franklin county.

"To be officially reported."

Action by the board of trustees of the houses of reform against Samuel H. Stone, auditor of public accounts of the commonwealth of Kentucky. Judgment for plaintiff, and defendant appeals. Affirmed.

W. S Taylor, for appellant.

T. L Edelen, for appellee.

PAYNTER J.

Section 252 of the constitution reads as follows: "It shall be the duty of the general assembly to provide by law, as soon as practicable, for the establishment and maintenance of an institution or institutions for the detention, correction instruction and reformation of all persons under the age of eighteen years, convicted of such felonies and such misdemeanors as may be designated by law. Said institution shall be known as the 'House of Reform."' In obedience to the constitutional requirement, the general assembly passed an act to establish houses of reform, one for boys and one for girls, and made an appropriation of $100,000 therefor. This act was approved March 21, 1896. The first section of the act is as follows: "That there shall be established in this commonwealth, immediately after the taking effect of this act, two institutions, one for girls to be known as the 'House of Reform for Girls,' and one for boys, to be known as the 'House of Reform for Boys,' and that the sum of one hundred thousand dollars be, and hereby is, appropriated, out of any funds in the state treasury, not otherwise appropriated, for the purpose of purchasing grounds and the erection and furnishing of suitable buildings therefor." By an act approved May 8, 1897 (Acts 1897, p. 11), the revenue laws of the state were amended so as to make an annual tax of 52 1/2 cents upon each $100 of the value of all property directed to be assessed for taxation. This act changed the rate of taxation from 42 1/2 cents to 52 1/2 cents upon each $100 of the value of all property directed to be assessed for taxation. The act designated the purposes for which the tax should be used and set apart, "ten cents for the exclusive purpose of paying claims, and interest thereon due from the state of Kentucky, which have been audited, and for which warrants have been issued, or should have been issued, at the time this act shall have become a law." The general assembly...