Phillips, Ex-Sheriff v. Warren Co. Bd. of Ed.

Opinion of the Court by

Judge Ratliff

— Affirming.

D. E. Phillips was sheriff of Warren county for the term 1930 to 1933, inclusive, and for the years 1930, 1931, and 1932 he, as sheriff, collected school taxes for Warren county, levied by the fiscal- .court, including special school taxes for various consolidated school districts, and retained a commission of 4 per cent, on all school taxes collected by him, including franchise and tangible property tax.

A commission was appointed by the county court to make settlement with Phillips as sheriff, and it made its settlement and report to the ■…