CHAPTER 162. AN ACT to amend and re-enact Section 4023 of the Kentucky Statutes, Carroll's Edition 1915 relating to revenue and taxation. Be it enacted by the General Assembly of the Commonwealth of Kentucky: That Section 4023 of the Kentucky Statutes, Carroll's Edition 1915 relating to revenue and taxation, be and is hereby amended by striking out the following: "And provided, that if the property be sold before February 1st, of the year in which taxes are due and payable, then, as between the purchaser and the seller, and in absence of any contract to the contrary, it shall be the duty of the purchaser of the property to pay the taxes thereon; and if the property is sold after February 1st, in the year in which taxes are due and payable, it shall be the duty of the seller to pay the taxes thereon." "And provided further, that this act shall not be retroactive in its effect and shall not affect any taxes now due or for years prior to the passage of this act." Said section, when so amended and re-enacted, shall read as follows: "4023-(5) Respective Duties of Holders of Equitable and Legal Title. Fiduciaries. "The holder of the legal title, and the holder of the equitable title, and the claimant or bailee in possession of the property on the first day of July of the year the assessment is made, shall be liable for taxes thereon; but, as between themselves, it shall be the duty of the holder of the equitable title to list the property and pay the taxes thereon, whether the property be in possession or not at the time of payment: "Provided, however, that an administrator, executor, trustee, committee, curator or agent residing in the State shall not be liable for taxes on intangible property, where the real or beneficial owner of such intangible personal property, held by them or any of them, resides outside of the State; but, this exemption shall not apply in the case of an executor or administrator in the exercise of his office as personal representative while the estate of a deceased person is in process of settlement and before the share of the non-resident legatee or beneficiary is set apart to him, or before said legatee is entitled to be paid his share." Neither approved nor disapproved. CHAPTER 163. AN ACT to repeal and re-enact Sections 296 and 297 of the Kentucky Code of Practice relating to the issue, reinstatement, or dissolution of temporary injunctions by a judge of the Court of Appeals. Be it enacted by the General Assembly of the Commonwealth of Kentucky: That Section 296 and Section 297 of the Kentucky Codes, be and the same are hereby repealed, and in lieu thereof, that said sections be re-enacted, so as to read as follows: Sec. 296. 1. If the circuit court or the judge thereof, upon the application of a plaintiff for a temporary injunction as provided for in Chapter 1 of this article, refuse to grant such injunction: or after such injunction has been granted, if the same has been dissolved, the plaintiff may within twenty days apply to a judge of the Court of Appeals for an order directing the circuit court or the judge thereof to issue such temporary injunction as may be proper, or to reinstate or modify any such injunction as may have been dissolved by such court or judge and upon motion of the plaintiff the circuit court or the judge thereof in the order refusing or dissolving such injunction shall express in such order that the plaintiff has desired to make such application to a judge of the Court of Appeals; and shall provide that any order of dissolution shall take effect in a reasonable time thereafter, not exceeding twenty days. 2. When such injunction has been granted by an interlocutory order or decree, the party enjoined may within twenty days from the entry of the order or decree, apply to a judge of the Court of Appeals for a dissolution or modification of the injunction. Sec. 297. Applications To Appellate Judge As To Temporary Injunction. If a party to an injunction suit desires to make application to a judge of the Court of Appeals for an order for the issue of a temporary injunction or for the reinstatement or dissolution of such injunction as provided in Section 296, such party shall give reasonable notice in writing to the party affected thereby of the time and place of such application, and of the motion to be made at such time, and of the judge to whom it is to be made. Upon the presentation to such judge of the Court of Appeals, of a copy of the record, including the evidence read or offered to be read, and a copy of the notice of such application, the judge of the Court of Appeals shall consider such record and shall make such order as he shall deem proper in the case, either directing that such temporary in junction shall issue or refusing the same or directing a dissolution or modification thereof, as he shall decide. Such order shall be returned by the Appellate Judge to the Clerk's office of the circuit court and, when filed in such Clerk's office, shall have the same effect as an order made by such circuit court. Neither approved nor disapproved. CHAPTER 164. AN ACT to promote temperance in the State. Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That there be one day in each scholastic year of the public and high schools of the State of Kentucky to be known as Temperance Day and that the fourth Friday in October of each year is hereby designated as Temperance Day. This day shall be observed as such in each public and high school of the State, or if preferred in each subdivision thereof. § 2. The State Superintendent of Public Instruction shall have prepared and furnished in due time to every teacher of said public and high school of the State a suitable programme to be used on said Temperance Day. § 3. It shall be the duty of the State Superintendent of Public Instruction to have prepared and furnished to the teachers in the public and high schools, placards printed in large type which shall set forth in attractive style statistics, epigrams, mottoes and up-to-date scientific truths showing the evils of intemperance and especially from the use of alcoholic and intoxicating beverages of all kinds and from cigarettes. § 4. It shall be the duty of every teacher in the State paid entirely or in part by the State to keep posted in a conspicuous place in the schoolroom occupied by said teacher, one of the said placards. Neither approved nor disapproved. CHAPTER 165. AN ACT to amend and re-enact Section 1845, Kentucky Statutes. Be it enacted by the General Assembly of the Commonwealth of Kentucky: That Section 1845, of the Kentucky Statutes, Carroll's Edition of 1915, be and the same is hereby amended and re-enacted to read as follows: The members of the court, except the County Judge, shall be entitled to four dollars per day for each day they are engaged in holding fiscal court, and also for each day in which they are engaged in actual attendance at the meetings of said court; said compensation to be allowed by said court and to be paid out of the county levy: Provided, that no compensation shall be allowed the members of said court for attendance at the meeting of the committees thereof except in those counties that maintain a system of free turnpikes under the control and supervision of the fiscal court. Neither approved nor disapproved. CHAPTER 166. AN ACT to amend and re-enact Section 2248, Kentucky Stat utes. |