by John Marshall Harlan

“ In that case two questions were raised in the state court: First, that, if it were true that the legislature was moved to the passage of the act of 1882 upon the idea of the rendition of a public service, the company rendered no such public service as the constitution of Kentucky contemplated, when it declared, in its bill of rights, that 'no man or set of men are entitled to exclusive, separate public emoluments or privileges from the community, but in consideration of public services' ”

“ In 1886 the general assembly of Kentucky passed a general revenue statute,-commonly known as the 'Hewitt Statute,'-which did not take effect until September 14, 1886, after taxes were assessed for 1886. It was conceded in the case of Water Co. v. Clark, above cited, that the property of the water company was subject to taxation under that statute, unless it was exempted from taxation by the above act of April 22, 1882. ”

“ The water company was under a duty by its charter, passed before the act of 1856, to furnish water for the extinguishment of fires and the cleansing of streets, not free of charge, but upon such terms as might be agreed upon by it and the city. ”