Boyd v. Randolph
Court of Appeals of Kentucky
Case 87 — APPEAL FROM COUNTY COURT — APPEALS PROW CHRISTIAN CIRCUIT COURT. 1. There was no statute in force that authorized these proceedings against appellants. Section 3 of the Auditor’s Agent act, under which the proceedings were commenced, had been repealed. But if not, it is unconstitutional and void, because there is no intimation in the title of the act of what is provided for in that section. 2. The Commonwealth was a necessary party to the proceedings.
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Case 87 — APPEAL FROM COUNTY COURT — APPEALS PROW CHRISTIAN CIRCUIT COURT. 1. There was no statute in force that authorized these proceedings against appellants. Section 3 of the Auditor’s Agent act, under which the proceedings were commenced, had been repealed. But if not, it is unconstitutional and void, because there is no intimation in the title of the act of what is provided for in that section. 2. The Commonwealth was a necessary party to the proceedings. (Civil Code, section 18; McAlister's Ex’r v. Commonwealth, 6 Bush, 581.) 3. It was error to allow a single proceeding on the four…
1Opinion of the Court
JUDGE PRYOR
delivered the opinion of the court.
These two cases involve the liability of two former sheriffs of Christian county, John Boyd and C. M. Brown, and their sureties, for taxes collected of delinquents, whose property had not been assessed or listed by the assessor, or in any other manner as required by law. The cases are similar, and have been considered as one.
The sheriffs, or their deputies, ascertaining that much property in the county had been omitted to *475be listed for taxation, kept memorandum books of tliejr own, in which, they valued this property, collected the taxes, and…
2Cases cited3 opinions
- Hoke v. CommonwealthCourt of Appeals of Kentucky · 1881
- Means v. FrameCourt of Appeals of Kentucky · 1837
- Commonwealth v. WashingtonCourt of Appeals of Kentucky · 1833
3Cited by4 opinions
- State v. . CappsSupreme Court of North Carolina · 1904
- Commonwealth v. Equitable Life Assurance Society of the United StatesCourt of Appeals of Kentucky · 1897
- Belknap v. CommonwealthCourt of Appeals of Kentucky · 1905
- Fuson v. StewartCourt of Appeals of Kentucky · 1910