Pendleton County v. McMillan
Court of Appeals of Kentucky
Case 109 — SHERIFF’S COMMISSION APPEAL FROM, PENDLETON CIRCUIT COURT. On commissions allowed sheriff: Ky Stats., sec. 1729; Henry v. Hillock, 12 Ky. Law Rep., 795; Little v. Marshall County, 13 Ky. Law Rep., 969. The sheriff for collecting the county revenue shall receive ten per cent, upon the first $5,000 and 4 per cent, upon the residue. Ky. Stats., sec. 17'29. And “revenue” includes all taxes and assessments imposed by public authority.
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Case 109 — SHERIFF’S COMMISSION APPEAL FROM, PENDLETON CIRCUIT COURT. On commissions allowed sheriff: Ky Stats., sec. 1729; Henry v. Hillock, 12 Ky. Law Rep., 795; Little v. Marshall County, 13 Ky. Law Rep., 969. The sheriff for collecting the county revenue shall receive ten per cent, upon the first $5,000 and 4 per cent, upon the residue. Ky. Stats., sec. 17'29. And “revenue” includes all taxes and assessments imposed by public authority. Webster v. People, 98 111., 347; Potwin v. Johnston, 106 111., 533; Henry v. Hillock, 12 Ky. Law Rep., 795; Little v. Marshall County, 13 Ky. Law Rep.,…
1Opinion of the Court
JUDGE PAYNTER
delivered the opinion of the court.
The appellee, McMillan, as sheriff of Pendleton county, collected all the taxes which were levied by the fiscal court for the year 1895. He collected sums as follows, to-wit: *817Turnpike taxes, $18,119.12; pauper taxes, $2,288.74; county levy, $2,479.46; poll taxes, $3,610.50. The commissioners appointed for that purpose made a settlement with him, in which he was allowed as commissions for collecting the turnpike taxes ten per cent, on $5,000 of it, and four per cent, on the balance. He was also allowed ten per cent, commission for collecting each…
2Cases cited1 opinion
- Burns v. HoffmanCourt of Appeals of Kentucky · 1882
3Cited by4 opinions
- Green County v. HowardCourt of Appeals of Kentucky · 1907
- Pence's Administrator v. Nelson CountyCourt of Appeals of Kentucky · 1899
- Little v. StrowCourt of Appeals of Kentucky · 1902
- Peters v. HendricksCourt of Appeals of Kentucky (pre-1976) · 1928