Board of Education of Madison County v. Wagers

CLAY, Commissioner.

This declaratory judgment action questions the authority of the Sheriff of Madison County to retain as compensation for the collection of local school taxes an amount greater than one percent thereof. The Chancellor adjudged the Sheriff was entitled to the statutory allowance of four percent, fixed by KRS 160.500, and denied an injunction sought by appellants to enjoin him from receiving a fee in excess of that amount.

The fundamental question in the case is whether or not the retention by the Sheriff of a fee of four percent of the amount of local school taxes collected…