Legal Opinion

Powers v. Osbon

Court of Appeals of Kentucky

Decided October 20, 1904PublishedCited by 1 opinion

Case 106 — Action by F. M. Powers against J. F. Osbon, County Judge, for Services as County Assessor. APPEAL FROM MENIFEE CIRCUIT COURT-J. E. COOPER, CIRCUIT JUDGE. Judgment for Defendant and Plaintiff Appeals.

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Case 106 — Action by F. M. Powers against J. F. Osbon, County Judge, for Services as County Assessor. APPEAL FROM MENIFEE CIRCUIT COURT-J. E. COOPER, CIRCUIT JUDGE. Judgment for Defendant and Plaintiff Appeals. "We submit that in fixing the amount due the county assessor for his services in making the annual assessments of the property of the county for taxation, he is entitled to four and one-half per cent, commission on the one hundred dollars of the entire property in the county where the total valuation does not exceed one million dollars, out of which nothing is to be deducted for the…

1Opinion of the Court

Opinion of the court by

Chief Justice BUKNAM

Affirming.

The appellant, F. M. Powers, assessor of Menifee county, presented his claim for services as assessor to the county court in June, 1903, in which he stated that the total assessed value of the property listed by him as shown by his tax-books, after they had been corrected by the supervisors of the county, as of the 15th of September, 1902, aggregated $766,094, and claimed that there was due to him for this assessment $344.74, and asked that this sum, with certain additional allowances for reporting births, death's, and marriages, less the…

2Cited by1 opinion

  1. Oates, Com'r v. Simpson, Tax Com'rCourt of Appeals of Kentucky (pre-1976) · 1943

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