Dermott Special School District v. Brown

Opinion on rehearing delivered October 9, 1972

1. Sheriffs & collectors — compensation—use of statutory commissions. — A sheriff and collector is permitted to use statutory commissions charged for collection of school taxes in defraying combined expenses of the office.

2. Sheriffs & collectors — allocation of expenses — constitutional requirements. — A sheriff and collector may deduct his combined expenses from the combined receipts of the two offices and there is no constitutional provision requiring allocation of the expenses.

3. Sheriffs & collectors — compensation—accounting for fees,…