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Chapter 128. An act to amend an act, and to re-enact an act, entitled "An

act relating to revenue and taxation," which became a law

November eleventh, eighteen hundred and ninety-two, the

Governor not having signed or returned same to the House

in which it originated within the time prescribed by the

Constitution, and as amended by an act, entitled An act to

amend an act, entitled An act relating to revenue and taxa-

tion, which became a law without the approval of the Gov-

ernor November eleventh, eighteen hundred and ninety-two,"

which was approved June ninth, eighteen hundred and

ninety-three and as amended by an act, entitled "An act to

amend an act, entitled An act relating to revenue and taxa-

tion, approved November eleventh, eighteen hundred and

"ninety-two," which was approved March seventh, eighteen

hundred and ninety-four, and as amended by an act, entitled

An act to amend an act, entitled An act relating to revenue

and taxation, which became a law without the approval of

the Governor November eleventh, eighteen hundred and

ninety-two," which was approved March fifteenth, eighteen

hundred and ninety-four, and as amended by an act, entitled

"An act to amend section one, article six, of chapter one

hundred and three of Session Acts of one thousand eight

hundred and ninety-one, ninety-two, ninety-three, entitled

An act relating to revenue and taxation, which became a law

November eleventh, eighteen hundred and ninety-two,"

which was approved March fifteenth, eighteen hundred and

ninety-four, and as amended by an act, entitled "An act to

amend section seven, article six, of an act relating to reve-

nue and taxation," which was approved March nineteenth,

eighteen hundred and ninety-four. And as amended by an

act, entitled "An act to amend an act, entitled An act to

amend an act, entitled An act relating to revenue and taxa-

tion, Session Acts, eigteen hundred and ninety-one, ninety-

two, ninety-three, which became a law, November eleventh,

eighteen hundred and ninety-two, approved June ninth,

eighteen hundred and ninety-three," which was approved

March twenty-second, eighteen hundred and ninety-four.

And as amended by an act, entitled "An act to amend an act,

approved November eleventh, eighteen hundred and ninety-

two, relating to revenue and taxation, and to amend an

amendment to said act of June ninth, eighteen hun-

dred and ninety-three, relating to peddlers," which was

approved March twenty-second, eighteen hundred and

ninety-four and as amended by an act, entitled "An act to

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amend and re-enact section nineteen of an act, entitled An

act relating to revenue and taxation, approved November

eleventh, eighteen hundred and ninety-two, as amended by

section two, chapter forty-five, of the Session Acts of eight-

een hundred and ninety-four, the same being section four

thousand one hundred and forty-seven of the Kentucky

Statutes," which was approved March seventeenth, eighteen

hundred and ninety-six. And as amended by an act, enti-

tled "An act to amend and re-enact section one of an act, en-

titled An act regulating revenue and taxation, approved No-

vember eleven, eighteen hundred and ninety-two," approved

May eighth, eighteen hundred and ninety-seven, and as

amended by an act, entitled "An act to amend section four

thousand one hundred and fifty-one of article seven, chapter

one hundred and eight, revenue and taxation, Kentucky

Statutes (General Statutes, 1078), acts eighteen hundred and

eighty-six." Approved May twelfth, eighteen hundred and

ninety-seven, and amended by an act, entitled "An act to

amend an act, entitled An act to regulate the assessment of

property for taxation and the payment thereon belonging to

non-residents of the counties in which the same is situated,

approved March nineteenth, eighteen hundred and ninety-

four," which was approved March seventeenth, nineteen hun-

dred, and as amended by an act, entitled "An act relating to

the taxation of the shares of stock of national banks, being

chapter twenty-three of the Session Acts of nineteen hun-

dred, approved March twenty-first, nineteen hundred, so that

said act of November eleventh, eighteen hundred and ninety-

two, and as amended by the above-stated subsequent acts

and amendments thereto, as now amended and re-enacted,

will read as follows

.....282

No. 1. Resolution directing the State Librarian to furnish copies of the

Kentucky Statutes and Carroll's Code of Practice to the chair-

man of the several committees and providing for payment for

same

...393

No. 2. Resolution providing for the printing and distribution of the Gov-

ernor's Message

...393

No. 3. Resolution favoring a change in the Constitution of the United

States so as to provide for the election of Senators in the Con-

gress of the United States by popular vote

....394

No. 4. Resolution directing the joint committees on charitable institu-

tions, A. & M. College and Penitentiaries and Houses of Reform

1

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to visit said institutions and investigate same and report upon

their condition, and to provide for the payment of expenses if

said committees

395

No. 5. Resolution for benefit of Moses Butcher..

396

No. 6. Resolution providing for the purchase of official manuals for the

use of members of the General Assembly for distribution to cer-

tain officials

....397

No. 7.

Resolution for the benefit of John H. Stuart

398

No. 8.

Resolution to provide for the preservation of information as to

Kentucky volunteers in the Confederate army of the Rebellion,

and of the Spanish-American War

....398

No. 9. Resolution authorizing suit against the State of Kentucky for

claims of Edward Hensley, deceased, on account of services ren-

dered the Board of Commissioners of the Sinking Fund and ex-

officio directors of the Kentucky penitentiaries

No. 10. Resolution authorizing suits against the Commonwealth of Ken-

tucky for indebtedness incurred by the State militia for uniforms.401

No. 11. Resolution requesting Congress to remove all internal revenue

taxes from tobacco

.....402

No. 12. Resolution relative to the charges against Admiral Winfield Scott

Schley
...403

No. 13. Resolution to promote the plan for improving the Licking river,

in the State of Kentucky

404

LAWS

OF THE

STATE OF KENTUCKY,

PASSED AT A REGULAR SESSION OF THE GENERAL ASSEMBLY
WHICH WAS BEGUN AND HELD IN THE CITY OF FRANK-
FORT ON TUESDAY THE SEVENTH DAY OF JAN-

UARY, NINETEEN HUNDRED AND TWO.

CHAPTER 1.

AN ACT to put the State Banks and Trust Companies on the same footing with the National Banks of this State in reference to the over-payment of taxes.

State banks and trust companies on

same footing with

national banks in overpayment of

WHEREAS, A number of State and National banks and trust companies of this State for several years, beginning with the year eighteen hundred and ninety-three, have paid reference to the into the Treasury of this State taxes under and in accord- taxes. ance with the Revenue Act of eighteen hundred and eightysix, known as the Hewitt law, under which they were, except to a limited extent, given immunity from local taxation; and,

WHEREAS, The Court of Appeals decided that all banks and trust companies which had accepted the provisions of the Hewitt law were bound, under pain of forfeiting their respective charters, to pay thereunder; and,

WHEREAS, It was finally decided by the Supreme Court that the Revenue Act of November eleventh, eighteen hundred and ninety-two, had superseded the Hewitt act as to all but a limited number of banks; and,

Banks entitled to

credit.

Requirements as to local taxes

WHEREAS, Under this decision, the banks and trust companies of this State, with the small exception aforesaid, were compelled for all the years since and including eighteen hundred and ninety-three, to pay local taxes from which the Hewitt law exempted them, and to secure which exemption they paid more than was due to the State; and,

WHEREAS, By an act of the General Assembly of this State, approved March twenty-first, nineteen hundred, entitled "An act relating to taxation of the shares of stock of national banks," restitution is made to the national banks of the difference between what they had paid to the State under the Hewitt act and what they should have paid under the general revenue law of the State, if they had been liable to pay under that law; and,

WHEREAS, It is now deemed no more than just that the banks and trust companies shall be refunded the amount or taxes improperly paid to the State, thereby placing them upon the same footing of the national banks; therefore,

Be it enacted by the General Assembly of the Commonwealth of Kentucky:

§ 1. That wherever any State bank or trust company has, for any year or years, paid State taxes under the Hewitt law in excess of the State taxes required by the general revenue law of this State for the same year or years, said bank shall be entitled to credit, and it shall be the duty of the Auditor to allow said bank or trust company credit by said excess upon State taxes hereafter required to be paid under the general revenue law,

Provided, That no bank or trust company shall be entitled to the benefits or privileges of this act until all legal demands against same for local taxes have been adjusted; and proof of payments or adjustments shall be filed with