Board of Education of Grant County v. Ballard

CLAY, Commissioner.

This is another case involving the proper compensation to which a sheriff is entitled for the collection of 1950 school taxes. The Grant County Board of Education is willing to pay 1 percent; the sheriff claims 2½ percent; and the court allowed 2 percent.

The total common school taxes collected was roughly $155,000 out of a total of $286,-000 for all taxes.

It is shown by the record that the sheriff employs three deputies to assist him. One is paid $2,400 a year; another $1,800 a year; and the third $900 per year. These total $5,100. The sheriff added a charge of $300 per…