McKinney's Administratrix v. Commonwealth Ex Rel. Board of Education

Opinion op the Court by

Stanley, Commissioner—

Reversing.

At the end of his term as collector of taxes for the city of Winchester, S. M. McKinney, on January 3, 1930, submitted his report or settlement of collections of the 1929 city and school taxes and the credits to which he claimed to be entitled. This settlement was accepted by the vote of the city commissioners. It contained an item “Credit by amount left in books when handed to Mr. Owen, $12,876.09.” Owen was his successor in office. The item consisted of $7,441.33 of uncollected taxes due the board of education of Winchester and…