Legal Opinion

Alexander v. Owen County

Court of Appeals of Kentucky

Decided January 20, 1910PublishedCited by 17 opinions

CASE 50. — ACTION BY OWEN COUNTY AGAINST P. A. ALEXANDER. — Appeal from Owen Circuit Court. J. W. Cammack, Circuit Judge. From the judgments defendant appeals and plaintiff cross appeals. —

1Opinion of the Court

*422Opinion op the Court by

Judge O’Rear.

Appellant Alexander was the sheriff of Owen county for the four-year term 1898-1901. As such he was ex officio collector of the state revenue and county .levies in that county for those years. The tax lists were certified to him, and he collected and paid over, in the main, that which was specifically certified. But in his settlements he was not charged with certain penalties which he collected, nor was he charged with interest on the balance which in reality he owed the county on a proper settlement at the end of each of the years. He was credited with a…

2Cases cited13 opinions

  1. Whaley v. CommonwealthCourt of Appeals of Kentucky · 1901
  2. Underwood v. BrockmanCourt of Appeals of Kentucky · 1836
  3. City of Louisville v. AndersonCourt of Appeals of Kentucky · 1881
  4. Bridgford v. BarbourCourt of Appeals of Kentucky · 1882
  5. Green County v. HowardCourt of Appeals of Kentucky · 1907

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3Cited by17 opinions

  1. Potter v. WallaceCourt of Appeals of Kentucky · 1919
  2. Mason v. CookCourt of Appeals of Kentucky · 1919
  3. Farley v. GibsonCourt of Appeals of Kentucky (pre-1976) · 1930
  4. Dotson v. People's BankCourt of Appeals of Kentucky (pre-1976) · 1930
  5. City of Catlettsburg v. Davis' Adm'rCourt of Appeals of Kentucky (pre-1976) · 1936

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