Caldwell County v. Farmer

• Decision Date: 22 October 1929
• Citation: 21 S.W.2d 244,231 Ky. 200
• Parties: CALDWELL COUNTY v. FARMER, Sheriff.
• Court: Kentucky Court of Appeals

21 S.W.2d 244

231 Ky. 200

CALDWELL COUNTY v. FARMER, Sheriff.

Court of Appeals of Kentucky

October 22, 1929

Appeal from Circuit Court, Caldwell County.

Controversy between Caldwell County and R. D. Farmer, Sheriff, relative to commissions for collecting taxes. Judgment for the Sheriff, and the County appeals. Affirmed.

Alvin Lisanby, of Princeton, for appellant.

S.D Hodge and Albert Morse, both of Princeton, for appellee.

HOBSON C.

R. C Farmer is the sheriff of Caldwell county, and this is a controversy between him and the county as to the commissions he should receive for collecting the taxes levied to pay the interest and provide a sinking fund for the payment of certain bonds issued by the county.

By section 21 of the act approved March 23, 1914 (see acts 1914 p. 347, c. 80), it is provided that the fiscal court shall have power to issue and sell bonds for the purpose of building, constructing, and reconstructing public roads and bridges, when the petition of 150 legal voters is filed in the county court, and after an election held pursuant to the petition at which a majority of the legal voters of the county voted in favor of the bond issue. The section concludes with these words: "Provided, however, that all the money raised by the sale of bonds shall be used solely and alone for the building, construction, or reconstruction of roads of asphaltum, concrete, brick, stone block, macadam gravel or other processes of equal merit."

By an act approved March 10, 1916, the fiscal court is authorized to appoint four or more commissioners to act as a road commission in the handling of any funds derived from the sale of bonds voted by the county for road purposes. See Acts 1916, p. 51, c. 12. This act made no other change in the former act. By an act approved April 25, 1917 (see Acts Sp Sess. 1917, p. 23, c. 2), the fiscal court is authorized to submit to the voters, at a special election to be held for that purpose, the question of voting a tax of any sum, not exceeding 20 cents on each $100, on all taxable property in the county for the improvement or construction of the public roads and bridges of the county, the order of the court calling the election to specify the amount of the tax to be levied each year and the number of years for which the tax might be imposed, not exceeding ten years, and also providing that no amount of money in excess of the amount raised by the levy in any one year should be expended in that year. This act also contains this provision: "The sheriff shall collect the taxes at the same time and in the same manner and by the same processes that he collects other taxes and shall pay the same over as the fiscal court may direct, and shall be liable on his official bond for the faithfull performance of his duties hereunder. For the collection of the tax levied hereunder the sheriff shall be entitled to a commission of one per cent. of the amount so collected." Acts Sp. Sess. 1917, p. 24, c. 2, §...