Grant County Board of Education v. Foree

CULLEN, Commissioner.

In a declaratory judgment proceeding between the sheriff of Grant County and the Grant County Board of Education, it was adjudged that the sheriff was entitled to a fee of $5,055.38 for collecting county school taxes for the year 1954. The Board of Education has appealed, maintaining that the amount allowed exceeds the reasonable cost of collection.

The total school tax collections were $168,512.73, and the fee allowed to the sheriff by the judgment is three percent of that amount.

The main points in controversy are the value to be placed on the sheriff’s own services, the…