Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1873-10-21
xmportant Decision Orsupreme Court
s.F Tnnn {.

fmpOFtant Decision OF supreme COuRt
Of Tennessee. 4
The Supreme Court during its present
sAssion at Jackson has rendered several i'm
portant decisions touching the duties and
liabilities of State Revenue Collectors. The
following is one of those decisions:
jas. 4. Wood and others in error, VS.. the State.
This was motion by the S ate for judy
ment upon the bond of Jas. Z. Wood,
clerk of the County Court of Gibson county,
for balance of public revenus OF 81, Oo9 10
with interest and damages cisimed TO be due
the State. Judgment was rendered Tor the
State, and the defendants lave appealed.
The evidence offered and beard in behalf
oftbe State was the Comp.roller's state
ment of the amount claimed duly made out
and certified in accordance with sections
131 2 of the Code. This was prima ia lie
evidence, and in the absence of other legal
countervailing evidence, the State was enti-
tied to judgment for the amount. The only
evidence offered by the defendant is stated
In the bill Of exceptions as follows: "The
said defendants then of red to prove by
Jas. e. Wood, that before this motion was
made and before he was notified thereof,
that he did pay to the Treasurer Of the
SfALo cuH6ccCCe buC b7iA VI - WV
O6. as be had all other sums with interest
and COSTS due or owing from him to the
State Treasurer on any and every account,
and that be does not owe the State any
thing whatever" The Attorney General
objected to the competency ofthe evidence
and the objection was sustained, and the
question is, was this error? Sec 229 OF
the Code enacts that ''the Treasurer shall
Al. aoliactn-o Of TanhisQ
revenue all taxes accruing TO the State and
all o.her public moneys payable into the
treasury, bat not until The purity bound to
pay the same has passed has account toatt
the Commit oller and obtained his 11Grrdpt
10 pan into the Treasury the sum found due
from him. Sec. 207, in enumerating The
duties of the Comptroller among other
things enacts sub sec. w, that he shall
keep regular account with every person
the State authorized to collect revenues,
charging him with all sums received and
creoitipg him with all sums paid into the
Treasury, for which he produces and flies
with the Comptrollsr, the Treasurer's d0-
plicate receipt.
These provisions are intended to furnish
the Comptroller's office with evidence OF all
moneys paid into the Treasury. &C.
L.
COMPTROLLER, and obtain bis warrant to pay
the money into the Treasurer, then he
must pay the money to the Treasurer and
take his receipt in duplicate, one copy to be
retained, the other to be fled with the
Comptroller-upon this being done the col
lector is entitled to a credit. These are not
unmeaning forms-they are positive re-
ouirements of the statute, and are Of the
- 1a fhinU n no dina The
collector has no right to disregard them. The
money is not paid into The State Treasury
without these provisions being in substance
complied with, although 1t may, 10 fact, be
paid to the individual holding the Office OF
Treasurer-if it be paid into bis hands
otherwise than above required, it Is in bis
hands as an individual, and not as Trea1-
urer of the State. We do not say that In
certain events all these facts may not be
proven by parol-but we understand that
the proposition simply was to prove by the
collector himself, that he paid the money
to the State Treasurer before notice OF the
motion. He did not propose TO prove that
he paid it in the manner specified above, or
that he complied with the law as to the war
rant and receipts.
Again. if the collector took the receipt of
the Treasurer as required, why is it not
produced, or its absence accounted for,
These receipts stand apon a different foot
ing from ordinary receipts for the
payment of money between individuals.
They are required by law to be taken; they
sre made the statutory evidence OF the pay
ment Of the money, SIS required by law, and
for valid reasons: it would be of great pu b
lie Inconvenience for the Treasurer TO leave
his Office and attend the Circuit Courts to
oppose his parol evidence to that OF the
Collector and settle these questions upon
the memory of these or other witnesses.
The law provides that the receipts shall De
taken, and they must be produced, or their
absence accounted for IN the regular way.
Nothing short CT this will charge the public
Treasury with the money. There was nc
error In the ruling of the Circuit Judge, and
The judgment will be affirmed.
w. MCFARLAND.