Grant County Bd. of Ed. v. Foree
| Decision Date | 14 June 1957 |
| Citation | 303 S.W.2d 291 |
| Parties | GRANT COUNTY BOARD OF EDUCATION of Grant County, Kentucky, Appellant, v. Julian A. FOREE, Sheriff of Grant County, Kentucky, Appellee. |
| Court | United States State Supreme Court — District of Kentucky |
William F. Threlkeld, Williamstown, for appellant.
L. M. Ackman, Williamstown, for appellee.
CULLEN, Commissioner.
In a declaratory judgment proceeding between the sheriff of Grant County and the Grant County Board of Education, it was adjudged that the sheriff was entitled to a fee of $5,055.38 for collecting county school taxes for the year 1954. The Board of Education has appealed, maintaining that the amount allowed exceeds the reasonable cost of collection.
The total school tax collections were $168,512.73, and the fee allowed to the sheriff by the judgment is three percent of that amount.
The main points in controversy are the value to be placed on the sheriff's own services, the amount properly allowable for deputies' services, the percentage of time devoted to tax collection work, and the amount allowable for automobile mileage.
We think it was proper to value the sheriff's own services on the basis of a rate of $7,200 per annum. We have approved such a valuation for Carter, Pulaski, Caldwell and Mason Counties. See Board of Education of Carter County v. Greenhill, Ky., 291 S.W.2d 36; Pulaski County Board of Education v. Jasper's Adm'r, Ky., 269 S.W.2d 246; Board of Education of Caldwell County v. Lewis, Ky., 269 S.W.2d 193; Board of Education of Mason County v. Collins, Ky., 259 S.W.2d 17.
Since the practical net compensation of the sheriff's first deputy was $3,180 per annum, the deputy's services should have been valued at this rate, rather than at his gross salary of $3,600.
There was testimony, mainly in the form of estimates, that the sheriff and his first deputy devoted eighty percent of their time, for ten months, to tax collection work. This would be the equivalent of two-thirds of their time for the entire year. This estimate is strongly protested by the Board of Education, because of fairly conclusive evidence that all of the tax collection work was completed within a period of only eight months. However, we have held that some allowance must be made for 'standby' time and some consideration must be given to the necessity of the sheriff maintaining a staff on a year around basis. Board of Education of Caldwell County v. Lewis, Ky., 269 S.W.2d 193, and cases therein cited. We think there was a sufficient basis for allocating two-thirds of the time of the sheriff and his first deputy to tax collection work.
The evidence was that the sheriff's bookkeeper, who was paid $2,400 per annum, devoted her entire time to tax collection duties. The Board...
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Grayson County Bd. of Ed. v. Boone
...sheriff, therefore, exactness in allocating the expenses of the operation of his office cannot be achieved. Grant County Board of Education v. Foree, Ky., 303 S.W.2d 291 (1957), noted that the operation of the sheriff's office requires 'standby employees' and the maintenance of an adequate ......