The Kentucky register. (Richmond, Ky.) 190?-1917, 1917-03-23
IMPORTANT DECISION.

The Court Of Appeals rendered an
important decision in the case Of
Shennick versus Cozine, in which the
statute requiring the publication Of
the county financial statement was
construed. The decision was unani-
nous. Il is as follows:
Judge SIMPSONS Decision.
The decision, which was written b.
Judge Sampson, makes night inter
esting reading and We quote from the
same.
Section 1884 Of the Kentucky Sta
tutes is not ambiguous, but on the
contrary is quite plain and easy Of
construction. The Legislature had
the right and it was within its power
TO require the Fiscal Courts Of the
several counties to publish the state
ment Of the sheriff showing the fnan-
cial status Of the county and in doing
% il possessed the power TO -ay how
the advertising or publicity should be
had 1t therefore provided for the
publication Of the settlement, which
is a detailed statement Of the receipts
and disbursements Of the county, say
ing the same shall be published two
weeks in the paper published in the
county having the largest circulation
therein, If any be published in the
county.
This Statute was passed in the in
terest Of the public good. In such
matters publicity is a safeguard,
which when well employed, renders
the public revenue even more secure
than iron bars or freproof safes. The
fiscal affairs sometimes have fallen
into such bad way that those having
them in charge have carefully with
held and guarded the true condition.
lest the public become informed and
select a new set Of officers at the next
ensuing election. To prevent this,
and that the taxpayers and real per
sons at interest might know the facts,
the Legislature had provided for the
publication OF this statement. 1t did
not leave it in the discretion of the
Fiscal Court to publish this statement
if in its judgment it should think
best, but the provision is mandatory,
and the publication must be made,
whether it suits the convenience Of
the financial condition of the county
or its fiscal agents, or not. 1t has a
beneficial purpose, and when employ
ed no doubt has a wholesome infu-
ence. The exact status Of the fnan-
cial affairs Of the county is brought
ohme to those directely affected. To
give the Fiscal Court a discretion as
20 whether a statement should DC
published, would, in cases-in which it
is most needed, and primarily intend
ed to correct, defeat the whole pur-
pose Of the statute. Those counties
whose financial affairs have been so
conducted as to warrant the officers
in voluntarily making public the re-
ceipts and disbursements are not the
ones intended to be reached by this
act, but it is those counties whose
affairs have been so mismanaged that
the Fiscal Court would rather hide
than exploit the real conditions.
"The county newspaper usually
reaches a very large percent of the
Of the county and its con-
tents are carefully read. Its infu-
ence is far reaching. If its editor
be a sensible, discreet and industrious
citizen the paper will accomplish |
great ahdl asting good. Such an in
stitution should be recognized and en-
"To make the statute more effec-
tive and to bring the information con-
tanned in the statement to the great
est number Of taxpayers, and the peo-
pie generally, the act provides that
the publication must be made in
newspaper published in the county.
having the largest circulation Of any
paper published therein does not at
having the largest circulation there
n. 1t sometimes happens that a
newspaper published in the county
having the largest circulation OF any