Opinion ID: 2395787
Heading Depth: 1
Heading Rank: 2

Heading: The Magoffin County case, 1954 taxes.

Text: It appears that the sheriff was continually derelict in paying over what are called Oil Run Taxes and had been frequently reminded of it. On September 14, 1955, he gave a cold check to the county treasurer for $3,476.95, covering collections during the previous May. The treasurer, and perhaps the county judge, had kept after the sheriff to pay the sum, but he did not do so until January 20, 1956. The trial court found the sheriff failed to account to the county for $28,592. This was discovered by the county officials on May 30, 1956, and timely notice was given the surety. The finding is too meager and indefinite to be of much assistance, but apparently the court regarded all of the shortage to have accrued in tax collections for 1955-1956. Our foregoing decision as to the discovery of the act or default of the sheriff with respect to the school revenues is likewise applicable to his failure to pay over the May, 1955, county taxes, but here the terms of the statute as to timely notice were complied with.