Smither v. Commonwealth ex rel. Luckett

MILLIKEN, Judge.

This is an appeal from a judgment directing the Hon. Kelly C. Smither, Clerk of the Franklin Circuit Court, to permit the State Department of Revenue to file an action against one Harry A. Schmidt in that court to collect a delinquent tax in the amount of $19.67. The Clerk’s refusal to permit the filing of the action was based on the fact that the Circuit Courts of the State do not have jurisdiction of actions for the recovery of money where the amount claimed is less than $50, exclusive of interest and costs. See KRS 23.010, 25.410, 25.610.

The Department bases its contention…