Legal Opinion

Ratliff's Ex'ors v. Commonwealth ex rel. Nicholas County

Court of Appeals of Kentucky

Decided May 1, 1907PublishedCited by 2 opinions

CASE 65. — ACTION BY THE COMMONWEALTH FOR THE USE OF. THE TAXPAYERS OF NICHOLAS COUNTY AGAINST ARTEMICIA RATLIFF’S EXECUTORS.— Appeal from Nicholas Circuit Court. From the judgment both parties appeal..

1Opinion of the Court

Opinion of the Court by

Judge Settle

Affirming.

In the year 1897 the fiscal court of Nicholas county made a levy of 59 cents on each.$100 worth of taxable property in the- county. The levy exceeded by nine cents the constitutional limit, and the excess, amounting in the aggregate to $3,242.79, was illegally collected and appropriated by S. A. Eatliff, then sheriff of Nicholas county, who refused to return the same, or any part thereof, to the taxpayers of the county. In 1902 suit was brought in the Nicholas circuit court by Aris Wiggins, in the name of the Commonwealth-of Kentucky, for his use…

2Cases cited7 opinions

  1. Whaley v. CommonwealthCourt of Appeals of Kentucky · 1901
  2. Parsons v. SpencerCourt of Appeals of Kentucky · 1885
  3. Woolley v. PrestonCourt of Appeals of Kentucky · 1884
  4. Bull v. Kentucky National BankCourt of Appeals of Kentucky · 1890
  5. Bland's Adm'r v. BlandCourt of Appeals of Kentucky · 1890

2 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Akers v. Fidelity & Columbia Trust Co.Court of Appeals of Kentucky · 1921
  2. Keith v. First National Bank & Trust Co.Court of Appeals of Kentucky (pre-1976) · 1934

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