Dickson, Sheriff v. Jeff. Co. Bd. of Education

Judge Cammack

Affirming.

In 1946 the first paragraph of KRS 160.500 was amended so as to allow the tax collector a fee of four percent for collecting local .school taxes instead of one percent. The sentence containing the amendment follows :

“The tax collector shall be entitled to a fee at the rate of four percent for the collection of school taxes, which fee may be charged only for collecting or receiving school taxes or school funds received from the local school levy.” No change was made in the second paragraph of KRS 160.500 which provides that a special tax collector in an independent…