Owen County Board of Education v. Kemper

Opinion op the Court by

Judge MoCandless—

Beversing.

Appellee as sheriff made a settlement with the fiscal court of Owen county for the collection of taxes for the year 1921, in which he retained as his commission the sum of $1,020.13, being 4% of the amount of school tax collected by him, and paid the remainder thereof to the board of education. Upon this settlement being filed in the county court the board excepted to this item, but its exceptions were overruled and it appealed to the circuit court with like results, alnd it is in this court seeking the same relief.

Appellee was elected sheriff…