Land v. Fayette County

Opinion of the Court by

Judge Baird

— Affirming.

Charles Land was elected sheriff of Payette County, Ky., at the November election, 1929. His term of office ended on January 4, 1934.

It is conceded that he received for his services for 1933, commissions on taxes collected, the sum of $5,000, the salary allowed him under section 246 of the Constitution of Kentucky. When his term ended, there remained, according to the record, uncollected taxes amounting to $450,998.30 for the year 1933. As authorized by section 4135, Kentucky Statutes, being the statute that was enacted at the legislative session…