American Surety Co. of New York v. Bales

Dissenting Opinion by

Judge Willis.

I am of the opinion that the lien given by section 4130, Ky. Stats., is limited to the amount of taxes collected by the officer less his commissions, and that no lien exists for any other claim against the sheriff. The language is:

‘ ‘ The Commonwealth, the county and taxing district shall have a lien from the date the sheriff begins to act upon the real estate of the sheriff therein secured or afterward acquired by him, which shall not be discharged until the whole amount of money collected by the sheriff or collector, or for which he may be liable to them…