Lawrence County v. Horner

Opinion by

Mr. Justice Simpson,

When settling the 1922 account of defendant, as county treasurer, the auditors of the county surcharged him with the sum of $4,471.75 (later reduced by agreement to $4,437.37) which it is claimed he improperly allowed as compensation to those appointed to collect the taxes of that year. Of this latter sum, $4,143.97 was for commissions on collections actually made, and $293.40 was for commissions on taxes not collected, because the taxpayers had been exonerated from the payments. Defendant appealed to the court below; the parties agreed upon a case-stated; the…