Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1869-02-18
GARVIN.
Case of the state ". Phillip
GarFir, Tax Collector.

CIRCUIT COURT Geo. IT. ReeVss,
JIdge.-Ia this Court came up the mo-
lion Of the State Of Tennessee against
Philip GarviD, who Was Tax Collector
for Shelby County for 1856 and 1867, for
a failure on the part OF the said Garvin
to pay over TO the State Treasurer the
State Tax collected by him during his
term Of office. II appears mat when
Phil Garvin was elected Tax Collector
st the March election, ia 1886, re exc
cuted bombs In the County Court with
JOHN Burke, J. Il. Healy, Nm. Ryan,
Joseph Chambers, J. Q. Powers, Thos.
Foley, J. L. S=~ffaraHs, u. r. Grace, 4.
J. Walt, J. W. Levy, d. Blessing, Z. Y.
O'&ahoney, Thos. Malone as his suferies;
and ~afierWard, tO-Wit, at the August
arm, 1857, Of the County commission
.rs' Court, the said securities were
dsemed insufficient and notice was
served on 8arVin 10 appear and give
additional bonds, with which order Gar
vim promptly complied and executed
bonds with J. w. P4ge, jr., J0hn DJnO-
van, Dan Able, q. W.. Cheek amt J.
II. Wsggener as his sureties. This
bond was then and there referred
to William Hack aud +. w. Louis,
County Commissioners for investigation,
va "a 49, GNZAGbNNA ~ 80
that duty and the D0Dd W&s never ac-
cepted and approved by the Court and
spread upon h minutus OF the Court as
by Law required. For this neglect and
omission on the part OF the County
Commissioner the securities GA The last
named bond claim that they are not La
tie az SUCH s]GTitie9, and ere epiY defended
by +. NJ. Yerger, Gee. Cant, W, III.
Randolph and G.. A Hanson. The State
is represented by tns Attorney General,
w. q, Raeves, aaG u s. PaFham, Esq.
The defendants alleging that Ques-
lions OF fact were involved an the trial Of
the Cause, demanded that u jary bs en-
psnnel9G to Try the same. which Ya5
granted by the Court anu a jury was
accordingly gorn TO Try the Issues Joined
between the State OF Tsnne5sea and
Philip Garyin and bis EuTetias np0p the
first bond and the Court proceeded 10
nssr evidence in regard to collections
made by H1rvin On the assessments
Of S ate tax for 1866. Alter the dis
position OF this branch Of The eau g the
Safe will proceed with It's motion
against the same suTeties, and also the
suretiea on the second bond FIR the State
tex collected by G4TVln Tor the year
1857.
The sureties on the last bond, as before
stated, insist that they are not liable on
said bond, because of the omission OF the
County Commissioners, as Aforesaid, 10
approve and record th8 same. For this
neglect on the part OF the County Com
m~issiOners, the State will hold them and
their Oondsmen responsible for whatever
amount the State suffers thereby, If said
sureties are not held liable by the Circuit
Court for the State revenue collected by
him on the assessments of 1857.
1t appears, however, that GArvin has
made full settlement with the State for
tax collected in 1865, except, perhaps,
two or three hundred dollars. There
may be- a considerable amount found due
by Garvin on account OF State tax COL
lected for 1867. Garvin claims a cre1it
for over $50, COO paid by him to the agent
of the Treasurer, WHICH never reached the
treasury OF the State and also for some
ST, 900, which Garvin had On deposit
In the Commercial Bank, when the same
suspended. These two credits the State
refuses to allow Garyin, and to adjudi-
cate these questions, 6aFvin appeals to
the court and jury. 1t would DO well for
the County Commissioners TO look with
more care Ia the execution OF official
b0nds, as they will be held to a strict ac-
count hereafter. These cases will prob
bly, occupy all this day, as several
speeches will be made in The came. The
evidence was concluded before adjourn
ment.