Commonwealth v. Walker

CourtCourt of Appeals of Kentucky
Writing for the CourtRICHARDSON, J.
Citation55 S.W.2d 914,246 Ky. 679
Decision Date13 December 1932
PartiesCOMMONWEALTH for Use and Benefit of the McCREARY COUNTY BOARD OF EDUCATION et al. v. WALKER.

55 S.W.2d 914

246 Ky. 679

COMMONWEALTH for Use and Benefit of the McCREARY COUNTY BOARD OF EDUCATION et al.
v.
WALKER.

Court of Appeals of Kentucky

December 13, 1932


Appeal from Circuit Court, McCreary County.

Action by the Commonwealth, for the use and benefit of the McCreary County Board of Education and others, against G. C. Walker. Judgment for defendant, and plaintiff appeals.

Reversed. [55 S.W.2d 915]

Stephens & Steely and E. L. Stephens, all of Williamsburg, for appellant.

Tye, Siler, Gillis & Siler, of Williamsburg, for appellee.

RICHARDSON, J.

For the years 1927, 1928, 1929, the board of education of McCreary county prepared an itemized and detailed school budget showing the amount of money needed for supplementing teachers salaries, for permanent improvements and repairs, and for maintenance and support of schools during each succeeding school year, and also estimated amounts that would be received from the state and the amount that would be needed to be raised by local taxation, including the rate of levy necessary to raise such amount which was fixed by the board at 60 cents on each $100 of taxable property in the county. The annual budget was submitted by the board in writing to the county clerk within the time fixed by the statute; the county clerk presented it to the fiscal court when it convened and the fiscal court entered an order providing for the annual county levy according to the budget. Ky. St. § 4399a-8.

The tax books were made out by the county clerk in conformity with the levy by the fiscal court of the 60 cent taxes for the county school purposes. They were delivered to the sheriff of the county for collection of the taxes therein authenticated. It was his duty to collect and account for the taxes certified, unless exonerated by the proper authority. Livingston County v. Dunn, 244 Ky. 460, 51 S.W.2d 450. The sheriff accepted and receipted for the tax books, and proceeded each year to collect the taxes according to them. He collected from the taxpayers their respective taxes according to the tax books, except the C., N. O. & T. P. Railway Company. It took the position that 10 cents of the 60-cent levy was void. Its taxes are not involved in this action.

Section 4399a-8 authorizes a rate of levy necessary to raise the amount of the budget not less than 25 cents nor more than 75 cents on each $100 worth of taxable property in the county, and "that in any county in which the rate is more than 50 cents to the $100 as levied for school purposes, it will become the duty of the county board of education to maintain its school for a minimum term of eight months; provided that one-half the revenue arising from such taxes, together with the State's per capita apportioned to each county board will enable it to pay $75 per month to its teachers, allowing an average of one teacher for every fifty children in its county schools. Providing further that in any county whose school revenue when so apportioned will not enable it to maintain such a salary schedule for the term as much as eight months, the county board may accordingly maintain the elementary schools for a term of either six months or seven months, conditioned upon the approval of same by the state board of education given after a consideration of the facts submitted to it by the county board, showing its inability to maintain standard salaries for the full term of eight months."

It is argued by the sheriff that the maintenance of the...

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6 practice notes
  • Maryland Cas. Co. v. Walker
    • United States
    • Court of Appeals of Kentucky
    • 11 Diciembre 1934
    ...by him were trust funds in his custody as bailee. See Commonwealth, for Use and Benefit of McCreary County Board of Education, v. Walker, 246 Ky. 679, 55 S.W.2d 914; Denny v. Thompson, 236 Ky. 714, 33 S.W.2d 670; Breckenridge County v. Gannaway, 243 Ky. 49, 47 S.W.2d 934; Jordon, County Att......
  • Knox County v. Lewis' Adm'r
    • United States
    • Court of Appeals of Kentucky
    • 13 Febrero 1934
    ...the contention of Lewis and his surety in Newell v. C., N. O. & T. P. Ry. Co., 246 Ky. 628, 55 S.W.2d 662, and Commonwealth v. Walker, 246 Ky. 679, 55 S.W.2d 914. Under section 4148 the sheriff is liable and the county board of education is entitled to require him to account for interes......
  • Board of Educ. of Paducah v. City of Paducah
    • United States
    • Court of Appeals of Kentucky
    • 3 Diciembre 1935
    ...402, 251 S.W. 936; Coleman, Auditor, etc., v. Reamer's Ex'r et al., 237 Ky. 603, 36 S.W.2d 22; Commonwealth, for the use, etc., v. Walker, 246 Ky. 679, 55 S.W.2d 914. But this rule is inapplicable here for the reason the statutes place the taxes assessed, levied, and collected thereunder fo......
  • Board of Educ. of Mason County v. Collins
    • United States
    • United States State Supreme Court (Kentucky)
    • 19 Junio 1953
    ...excess of the commission allowed him by the court. See Commonwealth for Use and Benefit of McCreary County Board of Education v. Walker, 246 Ky. 679, 55 S.W.2d The board of education further maintains that all of the costs of the action should have been charged against the sheriff, rather t......
  • Request a trial to view additional results
6 cases
  • Maryland Cas. Co. v. Walker
    • United States
    • Court of Appeals of Kentucky
    • 11 Diciembre 1934
    ...by him were trust funds in his custody as bailee. See Commonwealth, for Use and Benefit of McCreary County Board of Education, v. Walker, 246 Ky. 679, 55 S.W.2d 914; Denny v. Thompson, 236 Ky. 714, 33 S.W.2d 670; Breckenridge County v. Gannaway, 243 Ky. 49, 47 S.W.2d 934; Jordon, County Att......
  • Knox County v. Lewis' Adm'r
    • United States
    • Court of Appeals of Kentucky
    • 13 Febrero 1934
    ...the contention of Lewis and his surety in Newell v. C., N. O. & T. P. Ry. Co., 246 Ky. 628, 55 S.W.2d 662, and Commonwealth v. Walker, 246 Ky. 679, 55 S.W.2d 914. Under section 4148 the sheriff is liable and the county board of education is entitled to require him to account for interes......
  • Board of Educ. of Paducah v. City of Paducah
    • United States
    • Court of Appeals of Kentucky
    • 3 Diciembre 1935
    ...402, 251 S.W. 936; Coleman, Auditor, etc., v. Reamer's Ex'r et al., 237 Ky. 603, 36 S.W.2d 22; Commonwealth, for the use, etc., v. Walker, 246 Ky. 679, 55 S.W.2d 914. But this rule is inapplicable here for the reason the statutes place the taxes assessed, levied, and collected thereunder fo......
  • Board of Educ. of Mason County v. Collins
    • United States
    • United States State Supreme Court (Kentucky)
    • 19 Junio 1953
    ...excess of the commission allowed him by the court. See Commonwealth for Use and Benefit of McCreary County Board of Education v. Walker, 246 Ky. 679, 55 S.W.2d The board of education further maintains that all of the costs of the action should have been charged against the sheriff, rather t......
  • Request a trial to view additional results

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