Whig and tribune. [volume] (Jackson, Tenn.) 1870-1877, 1873-10-25
FROM tLe Jackson Tri- Weekly Herald.
SUPREME COURT.
Digest Of Decisions Of the supreme
SOuTT NJ Jackson. Tenn. October
Special Term INs3.

2ud- Defendant offered 10 prove
10y the clerk, that lie did pay to III,
. Treasurer Of the State the sum sued
for. he had all other sums with in,
tcrest and cost due or owing-on any
and every account, which was cx,
/ cluded by the Court. This was not
I error.
3rd. The Collector must first settle
Z with the Comptroller and obtain his
/ warrant to pay the money into the
I Treasurv-thcn he must paw the
money to the Treasurer and take his
receipt IN duplicate, one copy TO be
retained, the other to be filed with the
C0mptroller. Upon this being done,
the Collector j. entitled to "a credit,
otherwise not. See Code 229 and
I 3J7, sub. sec. 10.
ith. The money is not paid into
the State Treasury without these pro
visions being IN substance complied
with, although IN fact paid 10 the i'll
divldual holding the Office of Treas
urer. The receipts must be produced
or their absence accounted Tor in the
regular way.
MCFARLAND, Judge.
No. IL-Alison, ct. ais. ys. State.
Motion against the suretics of W.
G. Robinson, now deceased, tax col
7. lectOr Of Madison county for 1867,
on bond given April Z, 1866.
Ist. The suretieS are liable for the
taxes Of 1867, because the bond, Civ
en- upon the induction into Office is IN
its terms broad enough to cover the
entire term of Office. The bond re-
cites Robinson had been elected
revenue collector for two years, and
binds him 10 collect ''all State taxes
which by law he ought to collect and
we'll and truly account for and pay
over all taxes by him collected or
which ought to be by him collected
according to Law"
2nd. The act Of March / 1870, did
not release the sureties Cf Robinson.
1t was not the purpose of the Legis-
latUre TO grant this extension Of time,
without the assent Of the sureties.-
And the proper construction of the
act is that in order to prevent the re-
lease of the suTet!es the act shall not
take effect in favor Of any collector
without his sureties agree TO the ex-
tension of time therein granted.
3rd. Court erred in rejecting GER
titled records of the county court re-
leasing taxes for errors and insolven-
cies. MCFARLAND, Judge.
State and County of Shelby vs.. Wm.
Mclean and others. Eight motions
against Mclean and his suretics on
thirteen revenue bonds for tho
years 1865 '69,-70,-'71.
Refusal Of the Judge to impannel a
jury to try pleas Of non-est factum, q
special plea IF non-est factum, and
pleas settling mp misrepresentation
etc, by III chairman Of the county
court as t. the condition of Mclean 5
accounts for previous years, both be-
fore and at the time the bonds were
accepted and approved in open court,
not error. Because, conceding the
fact TO be as claimed, 1t is not an
available defence.
State and county not bound by the
toTts of their agents.
The bonds Of 1868 and 90 accepted
and approved by the county commits
sionerS are valid and binding. Treat
ing the acts Of the commissioners as
nullitieS. if 1t appear that the bonds
were given to the State for purposes
which make it the interest of the
State to accept them, acceptance viii
be presumed. a Ired. I. 400
Productions of the bonds and the
motions upon them are sufficient prima
facie evidence of acceptance, the Off
Ger being duly elected, acting in Office
and the bonds not rejected by the
court.
Defects in the bond or its execu-
tion, approval and filing, cured by
sec. 773 of the Code.
Bonds of 1859, taken upon order Of
the Circuit Judge, are cumulative
to previous bonds"
The bonds we're voluntarily exc
cuted, left at the proper place, with
clerk of county COURT with the proper
man, never rejected, but accepted and
approved in the only mode then pos
siblc, lby Circuit Judge and fled by
clerk Of county court and acted uu-
der. The obligors cannot now cs-
cape liability thereon.
The Assessors appointed by the
county commissioners discharged the
duties imposed by law Upon assessors; ;
the public recognized their acts
They were appointed in accordance
with an act Of the Legislature. There
was no other set Of assessors their
assessment was the only one made ;
upon the facts stated their act viii be
taken as the act Of officers de facto.
The assessment of county taxes for
1869 was uucOns titutiOnal, and could
have been successfully resisted by the
taxpayers, but the textbooks were
made by the commissioners in accord
ance with law, and the county court.
[ T. 4
| Mclean had given bond, by certlti-
cate OF the clerk of the circuit court,
ordered the tax-bOOks TO be turned
over to him, and upon this authority
! Mclean proceeded to collect the tax
es. Section 4, 1873 Of the code constl-
I tuted sufficient authority for the court
} to exercise the power, and their ac-
/ tisn is not void.
That some of the Justices Cf the
county court, ut its January term,
. 1870, were not de jure officers VIII not
avail. If necessary, the court would
presume the reverse. In proceed.
ing OF this character the tax collector
or his sureties eau set up no such ir
regularity or illegahty IN assessing
taxes as a defense against paying tho
money to the State or County. Sec
IA Of the Code TO the same effect
cited.
The tax PAYERS are not complaining
the money has been paid by tn,
tax PAYERS as their taxes, wIthOu
protest. It Is now IN the hands o.
the tax collector To allow the tal
collector to retain the money, thu
creating q great deficit, etc, would
i L 90 ~ -
!. encourage official defalcatiOn and cor
ruption.
The remedy by motion does exist.
The act of December, 1869, grant
= no extension Of time 20 the collector
without the consent of the surcties
so as to release the sureties. 1t mere
|. " directs what was before the dut,
Of the collector.
, The Code lI5I, authorizes tn
county court to appoint the Revenu
Collector or any other person to col
3 Iect railroad tax, provided for IN tina
chapter. and requires a special bon,
? to be taken TO secure the tax.
, =. Imposing this new duty on tn
8 Revenue Collector would not releas
: his sureties. See Code III.
= 3. The railroad taxes provided 70
| are separate from :Le general count
! tax, and a special bond is required b
: the statute. McLean's ordinary couI
: ty bonds for 1S69-7O do not IL expires
, terms include the railroad taxes, an
r must therefore be held to secure oul
: the county taxes other than those fal
t ing under the head of railroad taxe'
2 90 Ired. L. 229.)
e The bonds OF 1868, covering as the
: do, in express terms, the taxes for til
/ entire term of two years, constitute
= lawful obligation TO that extent upC
= the makers thereof Is. P: See al
n son VS.. State) and the execution
g bonds in the latter year cannot |
II held 10 discharge that obligation, b
: only be regarded IS cumulative