Davie v. Board of Ed. of Hickman City Schools

Citation249 S.W.2d 954
PartiesDAVIE, Sheriff, v. BOARD OF EDUCATION OF HICKMAN CITY SCHOOLS.
Decision Date20 June 1952
CourtUnited States State Supreme Court (Kentucky)

W. C. Tipton, Hickman, N. R. Hughes, Murray, for appellant.

C. K. Davis, Hickman, M. C. Anderson, Wickliffe, for appellee.

CLAY, Commissioner.

This controversy involves the amount of compensation the sheriff of Fulton County may lawfully retain for the collection of 1950 taxes for the Fulton, Hickman, and county schools. The action is for a declaration of rights, and the issues have been consolidated. Under KRS 160.500, as interpreted by this Court, the sheriff is entitled to retain as compensation the reasonable cost of collecting school taxes, not to exceed 4 percent. Board of Education of Madison County v. Wagers, Sheriff-Tax Collector, Ky., 239 S.W.2d 48.

The sheriff in this proceeding contends that 3.7 percent of all school taxes is a proper allowance; whereas, the school systems contend that any amount in excess of 1.3 percent is excessive. The special judge trying the case found the cost to be 2.2 percent of the total school taxes collected. By appeal and cross-appeal, both sides object to this figure.

1. The school boards first argue that the sheriff's pleadings in the case entitled them to judgment, and that he should not have been permitted to introduce evidence of the expenses of his office. In our opinion the single issue in the case was properly presented by the pleadings, and the evidence introduced was competent.

2. The school boards next contend that the court erroneously placed the burden of proof upon them. We do not think it makes any difference in this particular case which side had the burden, and a proper decision on the merits may be reached without determining that issue.

3. Our next question concerns the propriety of the allowance made. It is stipulated that the total taxes for all purposes collected by the sheriff amounted to roughly $261,000. Of this sum approximately $155,000 constituted school taxes. The latter came to about 60 percent of all those collected.

The sheriff undertook to itemize the expenses of his office over a period of 18 months, from January 1, 1950 to June 30, 1951. He estimated this total cost at about $13,000. The special judge based his estimate on a period of 14 months, and fixed the allocable cost of collecting all taxes at something less than $6,000. The school boards insist that only an 8 month period should be taken into consideration since that is the actual tax collecting period between September and May. The boards estimated the reasonable cost at $3,500.

The boards complain that nowhere in the record was there evidence that the actual expenses paid by the sheriff were reasonable and necessary in the collection of taxes. However,...

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6 cases
  • Board of Ed. of Lawrence County v. Workman
    • United States
    • United States State Supreme Court (Kentucky)
    • March 27, 1953
    ...under various factual situations. Wells v. Board of Education of Menifee County, Ky.1951, 244 S.W.2d 160; Davie v. Board of Education of Hickman City Schools, Ky.1952, 249 S.W.2d 954; Board of Education of Grant County v. Ballard, Ky.1952, 249 S.W.2d 956; Barren County Board of Education v.......
  • Pulaski County Bd. of Ed. v. Jasper's Adm'r
    • United States
    • United States State Supreme Court (Kentucky)
    • June 11, 1954
    ...an allowance of $3,782.75 for the collection of school taxes in the amount of $201,210.40. In Davie, Sheriff, v. Board of Education of Hickman City Schools, Ky., 249 S.W.2d 954, we allowed $4,495 for the collection of school taxes amounting to $155,000. In Board of Education of Grant County......
  • Board of Educ. of Mason County v. Collins
    • United States
    • United States State Supreme Court (Kentucky)
    • June 19, 1953
    ...in the Wells case that the sheriff is entitled to some allowance for 'standby' time, and the ruling in Davie v. Board of Education of Hickman City Schools, Ky., 249 S.W.2d 954, that consideration must be given to the necessity of the sheriff's maintaining a staff on a year around basis. The......
  • Board of Ed. of Caldwell County v. Lewis
    • United States
    • United States State Supreme Court (Kentucky)
    • June 4, 1954
    ...to base the time allowance on a ten-month period. Wells v. Bd. of Ed. of Menifee County, Ky., 244 S.W.2d 160; Davie v. Bd. of Ed. of Hickman City Schools, Ky., 249 S.W.2d 954; Bd. of Ed. of Mason County v. Collins, Ky., 259 S.W.2d It is our opinion that the sum of $4,594.89 should be fixed ......
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