127 Ky. 379 | Ky. Ct. App. | 1907
Opinion of the Court by
Reversing.
On January 3, 1898, the office of sheriff in Green County being vacant, A. "W. Howard was duly appointed tax collector to collect the county levy for that year. He qualified and gave bond, and entered upon the discharge of his duties. On October 4, 1898, a commissioner was appointed by the fiscal court to settle his accounts. The settlement was made. Exceptions were filed by the county attorney, which were heard by the court. The settlement was corrected,
Section 4146, Ky. St. 1903, is as follows: “Each sheriff shall, when required by the fiscal court, settle his accounts of county or district taxes; and at the regular October term Of each year the fiscal court shall appoint some competent person to settle the accounts of the sheriff of money due the county or
Sheriffs’ settlements under section 4146, when they have been approved by the county court and ordered to record, stand just as the settlements made by personal representatives, guardians, and other fiduciaries which have been approved by'the county court and ordered to record. When exceptions are filed by the county attorney to the sheriff’s settlements,-the action of the court in overruling or sustaining the exceptions is final and conclusive on both the parties as to matters involved in the exceptions, unless an appeal is taken as provided by the section. But, if there are other mistakes in the settlement which are not discovered by the county attorney or not presented in the exceptions filed by him, these matters may be presented by any party in interest by a suit to surcharge the settlement. If the sheriff should discover that a mistake had been made against him, he may bring a suit or, if the county finds that a mistake has been made against it, it may bring a suit. The settlement is prima facie correct. It cannot be attacked1 collaterally. It can only be surcharged in a
Judgment reversed and cause remanded, with directions to the circuit court to overrule the demurrer to the petition, and for further proceedings consistent herewith.