Legal Opinion

Fidelity & Deposit Co. v. Logan County

Court of Appeals of Kentucky

Decided January 10, 1905PublishedCited by 11 opinions

Case 52 — Action by Logan County Against the Fidelity & Deposit Co. of Maryland as Surety on the Sheriff’s Bond of Said County, to Recover Taxes for Which the Sheriff Had Defaulted. appeal from logan circuit court — W. P. SANDIDGE, cifcuit judge. From the Judgment Both Parties Appeal.

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Case 52 — Action by Logan County Against the Fidelity & Deposit Co. of Maryland as Surety on the Sheriff’s Bond of Said County, to Recover Taxes for Which the Sheriff Had Defaulted. appeal from logan circuit court — W. P. SANDIDGE, cifcuit judge. From the Judgment Both Parties Appeal. The salient provisions of the local act of the Legislature, authorizing the levy of the tax to meet the principal and interest of the bonds issued by the county in aid of the construction of the railroad, may be thus summarized: 1. The county court was authorized and directed to levy annually at its June t'erm…

1Opinion of the Court

*432Opinion of the court by

JUDGE O’REAR.

Affirming.

M. A. Neely was sheriff of Logan county for the years 1898, 1899, 1900, and 1901. Having executed bonds, he was the collector of the county levy for those years. He also executed bond each year as collector of a railroad tax levied to pay the interest and to create a sinking fund to pay a railroad bonded debt owing by the county. Appellant was sole surety upon each of these bonds. Neely defaulted. This suit was brought by the county against the surety to recover on the several 'bonds the sums alleged to be due as balances of the taxes for each of…

2Cases cited1 opinion

  1. Pence's Administrator v. Nelson CountyCourt of Appeals of Kentucky · 1899

3Cited by11 opinions

  1. Green County v. HowardCourt of Appeals of Kentucky · 1907
  2. Knox County v. Lewis' AdministratorCourt of Appeals of Kentucky (pre-1976) · 1934
  3. Commonwealth v. MackeyCourt of Appeals of Kentucky · 1916
  4. Fidelity & Deposit Co. of Maryland v. Commonwealth Ex Rel. Nelson CountyCourt of Appeals of Kentucky (pre-1976) · 1933
  5. Clarke v. Commonwealth Ex Rel. Rockcastle County Board of EducationCourt of Appeals of Kentucky (pre-1976) · 1930

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