SMITHER v. COMMONWEALTH


342 S.W.2d 521 (1960)

Kelly C. SMITHER, Clerk, Franklin Circuit Court, Appellant, v. COMMONWEALTH of Kentucky, By and on Relation of J. E. LUCKETT, Commissioner of Revenue, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied February 24, 1961.


Attorney(s) appearing for the Case

William A. Young, Frankfort, for appellant.

Maye Briscoe Burns, Frankfort, for appellee.


MILLIKEN, Judge.

This is an appeal from a judgment directing the Hon. Kelly C. Smither, Clerk of the Franklin Circuit Court, to permit the State Department of Revenue to file an action against one Harry A. Schmidt in that court to collect a delinquent tax in the amount of $19.67. The Clerk's refusal to permit the filing of the action was based on the fact that the Circuit Courts of the State do not have jurisdiction of actions for the recovery of money where the amount...

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