CULLEN, Commissioner.
This case is concerned with the amount of fees allowable to the sheriff of Jackson County for collecting school taxes during the fiscal years 1950-51, 1951-52, 1952-53 and 1953-54, for the Jackson County Board of Education. The board allowed to the sheriff a fee of four percent for each year. A group of taxpayers brought action to recover a portion of the amounts allowed, on the basis that they exceeded the reasonable cost of collection. The...
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