Boone County Public Library: Where Imagination Takes Flight
The Sheriff was the chief law officer in the county, but he was also the primary tax collector. Many people did not pay their taxes, and the Sheriff was liable for any taxes not paid, except those allowed as delinquent by the Court. There are many cases in which the Legislature voted extensions for individual Sheriffs to settle their accounts. This could become a nightmare if the Sheriff died in office.
The Sheriff was also the chief political figure in the county, until the office of County Judge was created. He sold the property of bankrupts, and foreclosures. He enforced the orders of the County Court, and provided security for their meetings.
The Sheriff was generally the senior magistrate on the County Court, as determined by length of time served on the court. Under the Second Constitution of Kentucky of 1799, Sheriffs were appointed by the Governor, though this office had been elective under the first constitution, which produced many political consequences.