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1 The Kentucky Court of Appeals ruled Litigation over the publication of a cial statements are published shall be 1111 “‘15.:‘1
‘ that Fayette Fiscal Court must publish statement by Fayette Fiscal Court arose filed with the auditor of public ac— ., :111'1111‘1 ‘
1 a financial statement annually in the last spring after members of the Fayette counts.” ‘ .1131: 1111
news a er f tli lar ~ .‘t ci 1 i ' ‘ t . ‘ ' ' ‘ 11‘». 1‘1“" .
1 Fa etfiepcouiit: e 865 rcrlat on 111 :45)“; Y ga’flfye”. ASISOCIZUOH’ (headed Judge Fulton stated that the court “1‘
1 Y _ .i- ' ‘ _ )3 on ogeis, saw} a eman upon could not rule on the question of the ,‘11‘1i1-‘1‘ _ '
| The deCiSion affirmed an opinion fiscal court to publish statements an- . - - - . ' . ‘:'§|""t‘-:‘:‘:i. .
l _ , _ _ ieqiiired publication of an annual state- . 1 - g ‘
handed down last June 20 in Fayette nually on the countys finanCial condi- , . . ' 111. ‘1 :‘1': 1
. . _ _ ment by the county tieasuier. ; | ,1; 1 1 :1, :
Circuit Court by Judge Chester D. tion. I h' 1 dd 1 ll 4 * $11113 . 311‘ 3
Adams. The opinion given by appellate court 1: tdls respecctl-gn Yf I “:3 appe ate : 1‘11“ .‘| 1 ; ‘
1 In its 'opinion, the appellate court 1113— applied to a declaratory-judgment suit Gin” beClFSIOH 1C? roré “6 opinion ' 11115111111511 1
held two sections of the Kentucky stat— filed by Fayette Fiscal Court against the given y ayette ”cult ourt. . _ 1 ‘1‘1 1‘1‘1‘1
1 Utes which require publication in local taxpayers’ association for an interpreta- Judge Adams had1ruled that, If the 1 11111111
newspapers of annual financial state- tion of state statutes and to a second county treasurer certified as correct the 'l 1:11»; 11113111, :"
inents by the fiscal court and by all oth- suit, filed later, by the taxpayers asso— fiscal courts PUbIISth statement, 1‘ was 1 11:1 111‘: ,1 :
61‘ county officials who handle county ciation against the fiscal court to com- unnecessary for the treasurer ‘0 PUbIISh :3 1 "1.1.111 ‘
funds. pel publication of an annual statement. one also. | 1,111 1 111.1,. ‘.
1 The court declined, however, to rule Judge Will H. Fulton, who wrote the Judge Adams “correctly adjudged that“ i ‘1‘ 1|
1 on the sufficiency of a financial state- opinion delivered at Frankfort, asserted the duty was on the fiscal court to pub- ’ 11- 111. ‘
1 ment for 1941-42 that was published by that Section 938q-19 of the Kentucky lish the statement,” JUdgC FHIEOD'S 1 “‘; 211131.
| Fayette Fiscal Court last summer short- Statutes, which was enacted in 1938 to opinion declared. “That was the only 11 1111.71 :1;
1 ‘Y after Judge Adams handed down the require county officials to post county question really involved before the '| 111 -;;1l;11.-‘ 1 1i-
ruling that such action must be taken. budget figures quarterly in a conspicu— chancellor (Judge Adams) and the fur- 1 '1'1‘ 113331“
1 The high court asserted that the ques- ous place in the courthouse, did not re— ther declaration made by him may be ‘13? ‘1 11
‘ tion 0f the sufficiency of the publication peal Sections 3747a-l and 1845, tWO 3‘15 _ regarded merely as the reasons given by ' 1:: a ' f1:
' of the statement had not been raised enacted in 186 to require fiscal court him for his conclu51on. 1 1.1 1111:.
prior to the ruling by Judge Adams and and money-handling officials ‘10 Pllthh “Since the treasurer was not a party : |1 ‘ 1‘1 "1
1 that ”‘10 declaration can be made as to statements in newspapers- to the suit, we are not authorized to di- ‘ 1' " 1111:; ‘

. _ . . . >211“! :
speculative rights that may arise in the Judge Fulton commented that the ma entry of a Judgment declaring it to 1 1 11111:.
future.” three acts were not irreconcilable. be his duty to publish the statement in 1 11111 '

f The court e x p 1 ain e d that Judge He added that consideration of the connection with the fiscal court.” 1 “1'31! -
1 Adams, in his opinion in the case, had weight of Section 938q-19 and Section The judgment entered in Fayette Cir- 1 | 11:11
. outlined methods whereby the county‘s 3747a-l, which applies [0 1311b11€at1011 0‘ cuit Court after Judge Adams’ ruling in 1 1111‘ '
1 ElI1111131 financial statement could be con- annual statements by fiscal C011”, reqmr- the case was appealed by fiscal court, 1 1‘5? 33:]
‘ (lensed, but that H i u ,, ‘ n: w e ed the a Jellate court to ad udge that which announced at the time it ori ‘i- jlij.‘ ‘
1 esc s ggestio 5 er p1 . _ 1 g , 11,”, ,1
‘ “0‘ 0p€rative insofar as the appellate the latter S€CUOn was dominant. nally filed suit against the taxpayers’ as- in" 31;];‘1
. . . . . 1H ; ‘ ‘
1 gourt was concerned because they were ”The 1942 General Assembly so re- soc1ation that it planned to obtain an 1 ‘:l““.1«,1. ‘11
r HOE Embodied in the lower-court judg— garded it,” he said, “by providing that appellant-court decision on the publica- 1 j‘g'irli 1l. '-
ment. 1 Copies of nCWSpapers in which the finan- tion question. 1 » 1I 111‘ ' :1 .
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