Barnes v. Barnes

STANLEY, Commissioner.

The question presented is whether in the case of a circuit court clerk and his deputies the Commonwealth or the several counties taking appropriate action are liable for the payment of the employer’s portion of taxes or contributions under the Old Age and Survivor Insurance Statute and provisions of the Federal Social Security Act, 42 U.S.C.A. § 401 et seq., ch. 1, Acts of 1951, Extra Session. In Shamburger v. Commonwealth, Ky., 240 S.W.2d 636, we' held the state to be liable for the circuit clerk in Jefferson County and other counties having a population of more than…