69 Ky. 581 | Ky. Ct. App. | 1869
delivered the opinion oh the court.
This is a proceeding, in the name of the commonwealth, against the executor of Daniel McAlister, for the failure of his testator for quite a number of years to list his residuary with the assessor of the county of his residence or county court for taxation, and also against the executor for a like failure after the death of his testator.
It was relied on in the court below as a cause for dismissing the proceedings that Pope, the agent of the auditor, and who was instrumental in getting up the proceedings, had not taken what is called the test oath in order to authorize him to act as the agent of the auditor of the state.
The act of 1862 (Myers’s Supplement, page 4), which authorizes the auditor of public accounts to appoint one or more agents to perform certain specified duties, requires such appointee, before entering upon the discharge of his duties, to take an oath to support the constitution of the state and of the United States, and that he has not aided or abetted the rebellion, and is opposed to the overthrow of the Union.
Could the failure of Pope to take that oath authorize
But if that were not so, the act of the legislature, approved January 13, 1866 (Myers’s Supplement, 744), operated as a general pardon, and in effect repealed so much of the act of 1862, supra, as imposed a test oath on the agent.
As to the plea of limitations, and the alleged invalidity of the act authorizing this proceeding as .being unconstitutional, these questions are settled by the case of the Louisville & Nashville Railroad Company v. Commonwealth, 1 Bush, 250.
But as to the true amount of cash on deposit owned by intestate, and the gold value of the United States legal-tender notes, some error seems to have been committed; and the witness Mulliken proves that one year, between 1856 and 1867, the testator listed with him as assessor from
But the court below, after rendering judgment, instead of pursuing the mode of collection provided by the statute, ordered an execution for the several amounts adjudged against appellant. This seems prejudicial to him, and -erroneous. The judgment for the particular errors only which are specifically pointed out must be reversed, and the cause remanded for the correction of said errors, and for further proqeedings consistent herewith. For the costs it will be proper to award an execution.