Felty v. Gay

Citation284 S.W.2d 81
PartiesGeorge FELTY et al., Appellants, v. Vee GAY, et al., Appellees.
Decision Date11 November 1955
CourtUnited States State Supreme Court (Kentucky)

J. Milton Luker, London, for appellants.

Patterson & Wilson, Pineville, Lyttle & White, Manchester, E. B. Rose, Beattyville, for appellees.

CULLEN, Commissioner.

This case is concerned with the amount of fees allowable to the sheriff of Jackson County for collecting school taxes during the fiscal years 1950-51, 1951-52, 1952-53 and 1953-54, for the Jackson County Board of Education. The board allowed to the sheriff a fee of four percent for each year. A group of taxpayers brought action to recover a portion of the amounts allowed, on the basis that they exceeded the reasonable cost of collection. The court upheld the allowances for the first three years, but adjudged recovery of $333.46, with interest, out of the amount allowed for the year 1953-54. The taxpayers have appealed.

In the action below the Board of Education, which had been made a party defendant, counterclaimed against one of the taxpayer plaintiffs, who was a former sheriff, for $124.18 which the board alleged he had collected as taxes during his term as sheriff and failed to pay over to the board. The court denied recovery on the counterclaim on the basis that there was insufficient evidence to establish liability. The board cross-appeals from so much of the judgment as denied recovery on the counterclaim.

The school tax collections for 1950-51, 1951-52 and 1952-53 averaged around $55,000 per year. For 1953-54 the collections were around $49,000. Accordingly, the four percent fee allowed the sheriff by the board of education amounted to approximately $2,200 per year for the first three years and $1,976 for the fourth year.

In determining the cost of collection, the lower court first fixed the sum of $5,400 per year as a reasonable compensation of the sheriff for all services. The court next concluded that in the years 1950-51, 1951-52 and 1952-53 the sheriff devoted 65 percent of his time to all tax collection work. This resulted in an evaluation of $3,510 per year on the services of the sheriff in all tax collection work. It was undisputed that the school taxes constituted 60 percent in amount of all taxes collected, so the court applied this percentage in determining the value of the services of the sheriff attributable to school tax collections, resulting in the figure of $2,106. Other expenses about which there could be no dispute were sufficient to bring the cost of collection over $2,200 for each of the years 1950-51, 1951-52 and 1952-53.

For the year 1953-54, the court determined that the sheriff devoted 85 percent of his time, for four months only, to all tax collection work. The computation of time for this year differed from that for the other three years because the sheriff's term ended in December 1953, and thus he did not serve out the normal collection period which ordinarily would run into May or June of the following year. However, the four fall months of 1953 represented the heaviest tax collection period, which is the reason why the court allowed 85 percent of the sheriff's time for these four months. Using the 60-40 apportionment between school taxes and other taxes, the court reached a figure of $918 as the value of the sheriff's own time devoted to school tax collections in 1953-54. To this the court added various sums for deputy hire and office expenses, making a total of $1,642.92. Since this was less than the amount the school board had allowed the sheriff, the court adjudged that the sheriff repay the difference ($333.46).

It appears to us that as concerns the years 1950-51, 1951-52 and 1952-53, the controlling question is the evaluation of the sheriff's own services. If the evaluation made by the lower court was proper, there is no need to consider any question of deputy hire, because the value placed on the sheriff's services substantially equalled the four percent fee allowed him by the school board.

We think it was proper to...

To continue reading

Request your trial
2 cases
  • Board of Ed. of Carter County v. Greenhill
    • United States
    • United States State Supreme Court — District of Kentucky
    • June 1, 1956
    ...that sheriffs were entitled to withhold from school taxes the reasonable cost of their collection, not to exceed 4 per cent. See Felty v. Gay, Ky., 284 S.W.2d 81; McClain v. Board of Education of Spencer County, Ky., 275 S.W.2d 795; Board of Education of Madison County v. Wagers, Ky., 239 S......
  • Board of Educ. of Calloway County School Dist. v. Williams, 95-SC-299-DG
    • United States
    • United States State Supreme Court — District of Kentucky
    • September 26, 1996
    ...v. Scott, Ky., 296 S.W.2d 682 (1956). Board of Education of Carter County v. Chester Greenhill, Ky., 291 S.W.2d 36 (1956); Felty v. Gay, Ky., 284 S.W.2d 81 (1955); McClain v. Board of Education of Spencer County, Ky., 275 S.W.2d 795 (1955); Hager v. McConathy, Ky., 269 S.W.2d 725 (1954); Bo......

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT