U.S. Supreme Court
Louisville Water Co. v. Kentucky, 170 U.S. 127 (1898)
Louisville Water Company v. Kentucky
Argued January 11, 1898
Decided April 11, 1898
170 U.S. 127
On the authority of Louisville Water Company v. Clark, 143 U. S. 1, which is affirmed, it is held that the exemption from taxation acquired by the Louisville Water Company under the Act of Kentucky of April 22, 1882, c. 1349, was not withdrawn except from the day on which the Act of May 17, 1886, known as the Hewitt Act, took effect, and the company cannot be held for taxes which were assessed and became due prior to September 14, 1886, when that act took effect.
The case is stated in the opinion.