Green County v. Howard
Court of Appeals of Kentucky
CASE 34. — ACTION BY GREEN COUNTY AGAINST A. W. HOWARD TO SURCHARGE HIS SETTLEMENT AS TAX COLLECTOR. Appeal from Green Circuit Court. I. H. Thurman, Circuit Judge. From a judgment sustaining defendant’s demurrer to the petition plaintiff appeals- POINTS DISCUSSED AND AUTHORITIES CITED. 1. Statement of the case. ' 2. All the taxes levied by a county constitute only one fund, and are to tie taken in the aggregate in computing tibe commission due the collecting officer.
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CASE 34. — ACTION BY GREEN COUNTY AGAINST A. W. HOWARD TO SURCHARGE HIS SETTLEMENT AS TAX COLLECTOR. Appeal from Green Circuit Court. I. H. Thurman, Circuit Judge. From a judgment sustaining defendant’s demurrer to the petition plaintiff appeals- POINTS DISCUSSED AND AUTHORITIES CITED. 1. Statement of the case. ' 2. All the taxes levied by a county constitute only one fund, and are to tie taken in the aggregate in computing tibe commission due the collecting officer. He is only entitled to 10 per cent, commission on the first $5,000 of taxes collected and 4 per cent, on the residue.…
1Opinion of the Court
Opinion of the Court by
Judge Hobson
Reversing.
On January 3, 1898, the office of sheriff in Green County being vacant, A. "W. Howard was duly appointed tax collector to collect the county levy for that year. He qualified and gave bond, and entered upon the discharge of his duties. On October 4, 1898, a commissioner was appointed by the fiscal court to settle his accounts. The settlement was made. Exceptions were filed by the county attorney, which were heard by the court. The settlement was corrected, *382approved, and confirmed by the Green county court and properly recorded. On January 29,1900,…
2Cases cited6 opinions
- Yager's Adm'r v. President of Bank of KentuckyCourt of Appeals of Kentucky · 1907
- Pulaski County v. WatsonCourt of Appeals of Kentucky · 1899
- Fidelity & Deposit Co. v. Logan CountyCourt of Appeals of Kentucky · 1905
- Pence's Administrator v. Nelson CountyCourt of Appeals of Kentucky · 1899
- Little v. StrowCourt of Appeals of Kentucky · 1902
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Taulbee v. HargisCourt of Appeals of Kentucky · 1917
- Baker v. BegleyCourt of Appeals of Kentucky · 1913
- Alexander v. Owen CountyCourt of Appeals of Kentucky · 1910
- Louisville & Nashville Railroad v. CommonwealthCourt of Appeals of Kentucky · 1918
- Commonwealth v. McCormackCourt of Appeals of Kentucky · 1917
11 more not listed; retrieve them via the Exa API.