147 S.W.2d 373 | Ky. Ct. App. | 1941
Affirming.
G.G. Barkley, County Judge of Scott County, Kentucky, and the other members of the fiscal court, brought this action under the Declaratory Judgment Act against Greenville Stockdell, exsheriff of Scott county for the years 1934 to 1937, inclusive, asking for a declaration of rights with respect to the liability of the fiscal court to pay for long-distance telephone calls made by the sheriff over the telephone in his office on official business and for the purpose of the apprehension of criminals.
The defendant filed his answer admitting the allegations of the petition and joining in the prayer thereto for a declaration of rights and set out the amount of telephone calls for each of the four years he was sheriff. In addition thereto, he alleged that during his incumbency as sheriff he purchased for the sheriff's office permanent record books to show the sheriff's collection of state and county taxes, which record books were approved by the auditor of the state for the purposes used, and the cost of the books. He filed therewith an itemized statement of all the telephone calls made as well as the cost of the books totaling the sum of $324.31. He prayed a declaration of the respective rights, duties and liabilities of the parties.
Later, the members of the fiscal court then filed another *180 action of a similar nature against Horace Gatewood, the present sheriff of Scott county, setting up a similar controversy or dispute between the parties and asked for a declaration of rights involving the same subject matter with reference to the liability of the fiscal court to pay for his telephone calls and record books which he purchased for the same purposes set out in the other action.
By agreement of the parties the two actions were consolidated and the court entered judgment in favor of both the sheriff and ex-sheriff, holding that Scott county should pay for the telephone calls made by the sheriffs in the performance of their official duties and also pay for permanent record books purchased by the sheriffs for the purpose indicated. The fiscal court has appealed.
In Commonwealth, for Use, etc., v. Nunnelley et al.,
"The telephone is much more a necessity in a public office, it would seem, than is an electric fan. Especially is this true of the sheriff's office, for much of the work of apprehending criminals is now done by telephone. With respect to electric fans *181 we said in the case of Hollis v. Weissinger, County Judge, 142 Ky. [129], 137, 134 S.W. 176, 179:
" 'Electric fans are in common use and recognized as a necessity in public buildings, and in this instance they were indispensably so, because of the unusually uncomfortable and unhealthy conditions referred to and the great number of persons affected thereby. * * *' "
It was held in the Hollis case referred to in the quotation above, that the county should pay for an electric fan for the benefit of the sheriff's office. It certainly must be admitted that the use of the telephone by the sheriff in the apprehension of criminals is more a real necessity and benefit to the public than an electric fan and other fixtures of minor importance which the county court is required to furnish as a part of the equipment of public offices referred to in Section 1840 of our Statutes. We think the Nunnelley case, supra, is conclusive of this question and that the court properly held the fiscal court liable for the payment of appellants' telephone bills in question.
This brings us to the question of payment for the record books for the sheriff's office. The Nunnelley case, supra, also touches upon this question and is relied on by appellants as supporting their contention that the fiscal court should not be required to pay for the record books. We here quote what was said in the Nunnelley case on this item:
"The next item relates to 'stamps, stationery, and books, $75.' No information is given as to the nature of the books or stationery. In the case of Graves County v. Wallace,
144 Ky. 194 ,138 S.W. 306 , it was expressly held by this court that the sheriff was not entitled to an allowance for books used in his office, nor for check and receipt books. Certainly his stationery and stamps were a part of the expenses which he must bear out of his compensation. This item must also be denied."
It will be noted that "no information" was given in that case as regards the books or stationery. In the present case it is admitted that the books were purchased under authority of Section 4139, Kentucky Statutes, relating to revenue and taxation. This section of *182 the Statutes makes it the duty of the Auditor of Public Accounts to adopt a form of bookkeeping and furnish the books to the sheriffs "to be paid for as other county records," and all sheriffs and collectors of state and county revenues are required to keep their books and accounts in the manner and form required by the Auditor of Public Accounts, and further provides that the failure of the Auditor of Public Accounts, or the sheriffs, to comply with the statute in that respect may subject them to punishment by a fine as set out in the statute.
In Cain, Treasurer, etc., v. Burroughs Adding Machine Company,
"It is true the fiscal court is a court of limited jurisdiction, and therefore without power to appropriate county funds except as authorized by law. Jefferson County v. Young,
120 Ky. 456 ,86 S.W. 985 , 27 Ky. Law Rep. 849; Hollis et al. v. Weissinger, County Judge,142 Ky. 129 ,134 S.W. 176 . It is likewise true that state and county governments never become debtors by implication; in order to show that the state or county is responsible to a claim for demand the claimant must show a legal obligation on the part of the state or county to pay it. Allin v. Mercer County,174 Ky. 566 , 192, S.W. 638. We think the authority to purchase an adding machine like that here in controversy is conferred upon the fiscal court by Kentucky Statutes, Section 1840. In Simons v. Gregory, etc., 120 Ky. [116], 123, 85 S.W. 751, 27 Ky. Law Rep. 509, we held that the fiscal court of Jefferson county was authorized to make an appropriation to provide an elevator for the courthouse, as elevators were in common use in Louisville for access to the several stories of a building like that of the Jefferson county court-house and were necessary for that purpose. In Hollis v. Weissinger, supra, it was held that electric fans could be purchased by the fiscal court for the *183 use of the county clerk's office, because such fans are in common use and recognized as a necessity in such public buildings, and in the clerk's office in question are indispensably so because of the unsanitary conditions obtaining therein. It is further true that adding machines are not expressly mentioned in Kentucky Statutes, Section 1840; but neither are elevators, electric fans, and other things indispensably necessary to the proper conduct of the business of the court, such as typewriters, pens, pencils, ink, paper, and books, authority to purchase which by the fiscal courts has [never] been doubted. The adding machine not only facilitates the work required of county officers such as clerks of the courts, sheriff, etc., but its accuracy is such as to prevent errors in the computation of figures. Indeed, it may well be said that an adding machine has become a practical necessity in the proper conduct of the business of a court controlling the fiscal affairs of a county."
We think the present case is much stronger in favor of appellees than the case, supra, since the statute does not mention adding machines or require them to be furnished the sheriff, but in the present case, tax record books are specifically mentioned and required to be furnished the sheriff by the auditor and used by the sheriff for the purpose of keeping permanent records of state and county revenues.
Appellants further rely strongly upon the case of Graves County v. Wallace, Sheriff,
For reasons stated, the judgment is affirmed.
Whole court sitting, except Judge Perry.