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Bank of Kentucky v. Kentucky, 207 U.S. 258 (1907)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Bank of Kentucky v. Kentucky, 207 U.S. 258 (1907)
Bank of Kentucky v. Kentucky No. 87 Argued October 23, 1907 Decided December 2, 1907 207 U.S. 258
ERROR TO THE COURT OF APPEALS
OF THE STATE OF KENTUCKY
Syllabus
A municipal corporation is not necessarily bound by the decree in a suit against another municipality because officers of the state were parties thereto.
The relation of the state board of valuation to the counties and other municipalities is a matter of state regulation.
In Kentucky, neither a sheriff nor assessor nor the board of valuation has control of the fiscal affairs of the county, and a judgment against them does not bind the county.
A judgment against a county of Kentucky and the members of the state board of valuation restraining the collection of taxes of that county as impairing the obligation of a contract created by a law of the state and within the protection of the federal Constitution is not, because such state officers were parties, res judicata as to the validity of taxes imposed by another county, nor is such other county privy to the judgment.
It is competent for the legislature of a state to change the day that a bank shall report its property for assessment and to provide that the lien of the assessment shall follow the property in the hands of a vendee.
94 S.W. 620 affirmed.
The facts, which involve the liability of certain banks in Kentucky to be assessed for back taxes under the revenue law of the Kentucky, are stated in the opinion.
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Chicago:
U.S. Supreme Court, "Syllabus," Bank of Kentucky v. Kentucky, 207 U.S. 258 (1907) in 207 U.S. 258 207 U.S. 261. Original Sources, accessed September 7, 2025, http://www.originalsources.com/Document.aspx?DocID=VADQVDF4H3A63B4.
MLA:
U.S. Supreme Court. "Syllabus." Bank of Kentucky v. Kentucky, 207 U.S. 258 (1907), in 207 U.S. 258, page 207 U.S. 261. Original Sources. 7 Sep. 2025. http://www.originalsources.com/Document.aspx?DocID=VADQVDF4H3A63B4.
Harvard:
U.S. Supreme Court, 'Syllabus' in Bank of Kentucky v. Kentucky, 207 U.S. 258 (1907). cited in 1907, 207 U.S. 258, pp.207 U.S. 261. Original Sources, retrieved 7 September 2025, from http://www.originalsources.com/Document.aspx?DocID=VADQVDF4H3A63B4.
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