Hill v. County Board of Education

Opinion op the Court by

Judge O’Bear

Affirming.

The fiscal court of Lincoln county appropriated a sum for educational purposes in accord with the requisition of the county board of education, and included in the tax levy a rate sufficient to meet it. The county levy is made as a whole. So much is designated for road and bridge purposes, so much for schools, so much for general purposes, and so on. The tax rate is composed, of *260the sum of the several levies. The sheriff collects the whole sum so authorized and directed by the total levy. He is paid for his services in collecting the county levy a…