Devor v. Woolford

Opinion by

Judge Cofer:

It was decided in Commonwealth v. Cook, 8 Bush 220, that a sheriff was not entitled to a homestead as against his liability to the commonwealth for the public revenue collected by him. And in Bonta v. Mercer County Court, 7 Bush 576, the county levy was treated as the revenue of the state in so far that the rights of the county could not be affected by the laches of public officers‘any more than the rights of the state. The reasons upon which the opinion in the former case rested, in part at least,.apply with equal *111force to a sheriff who has collected the county levy. We…