Leavell's Adm'r v. Arnold

• Court: Kentucky Court of Appeals
• Citation: Leavell's Adm'r v. Arnold, 115 S. W. 232, 131 Ky. 426 (Ky. Ct. App. 1909)
• Decision Date: 19 January 1909
• Parties: LEAVELL'S ADM'R v. ARNOLD, Sheriff.
• Writing for the Court: LASSING, J.

115 S.W. 232

131 Ky. 426

LEAVELL'S ADM'R v. ARNOLD, Sheriff.

Court of Appeals of Kentucky.

January 19, 1909

Appeal from Circuit Court, Garrard County.

"To be officially reported."

Action between L. Y. Leavell's administrator and C. A. Arnold sheriff of Garrard County. From a judgment for the sheriff the administrator appeals. Affirmed.

Lewis L. Walker, for appellant.

J. E Robinson and Gilbert & Gilbert, for appellee.

LASSING J.

Of the four questions involved in this appeal, the first, second and third were so fully considered in the recent case of Booth's Executor v. Commonwealth, 113 S.W. 61, that their consideration here is deemed unnecessary further than to say that the act authorizing the imposition of this tax makes no exception in favor of either legatees who may be indebted to the estate, or charitable or religious institutions. The tax is not levied upon the fund, but upon its transmission, and hence the argument that it is against the policy of the law to levy a tax upon a fund devised to a public school has no bearing upon the case at bar, for the reason that this fund does not become a fund devoted to the maintenance of a school until the law relative to its transmission has been complied with. The tax must be paid before the fund in question can become the property of the school or be devoted to educational purposes.

Complaint is also made that the...