Opinion ID: 2399233
Heading Depth: 1
Heading Rank: 17

Heading: Automobile Mileage

Text: The sheriff claimed credit for automobile mileage for 1954 in the amount of $1,680, computed on the basis of 2,000 miles per month at the rate of seven cents per mile. The lower court disallowed the claim, on the ground that if the mileage was for patrol work it was reimbursed by the state under KRS 70.170, and if it was for pursuit of criminals, making arrests, or collection of taxes it was not an allowable expense under the decision in Commonwealth v. Nunnelley, 211 Ky. 409, 277 S.W. 506. Under KRS 70.170 the sheriff is allowed out of the state treasury an amount not to exceed $1,500 per annum for mileage travelled in patrol work, computed at the rate of seven cents per mile. This is stated to be a reimbursement of expenses, and not compensation. However, for accounting purposes the sheriff should list the amount received as part of the receipts of his office, and he should make an appropriate record of the travel for which he was so reimbursed. Under KRS 64.095 the sheriff is required to be paid, by the litigants, his mileage expense in the service of a notice, subpoena or summons, at the rate of seven cents per mile. Here again, he should list the amounts received, and itemize the travel involved. We think the lower court correctly disallowed the particular claim in question, because, first, the claim was merely an estimate, without any indication of the purpose and necessity of each trip, and the distance traveled on each trip; and, second, because it could not be ascertained from the records of the sheriff whether the claim represented mileage for which he already had been reimbursed under KRS 70.170 or 64.095. However, we think that the court erred in holding that the sheriff could in no event be allowed credit for necessary mileage in performing official services other than those for which he received reimbursement under KRS 70.170 or 64.095. It is our opinion, as hereinbefore expressed with reference to the county attorney, that reasonable and necessary mileage expenses may be allowed as a credit upon presentation of a properly itemized and documented claim.