Opinion
February 28, 1939.
Motion for an appeal from the Franklin Circuit Court.
Judgment in an action setting aside ruling of Department of Revenue imposing 100% penalty on amount of taxes due the Commonwealth on intangible property omitted from assessment as of July 1, 1937, and permitting taxpayer to satisfy the taxes by the payment of $250.98, being the amount of original tax less the statutory discount of 2% where the taxpayer was not called upon by the County Tax Commissioner and he listed his taxable property with the Department of Revenue of the Commonwealth of Kentucky and tendered the amount of the tax less the 2% discount to the sheriff prior to November 1, 1938.
HUBERT MEREDITH, Attorney General, and WILLIAM HAYES, Assistant Attorney General, for movant.
ROBERT C. SIMMONS opposed.
Appeal denied; judgment affirmed.