The comet. [volume] (Jackson, Miss.) 1877-1882, 1880-07-17
STATE OF MISS, use Kinds ca ,
w. II. HARVEY, ct al.


w. II. HARVEY, ct al.
Error to the Circuit Court, lst Distr,,
Kinds county, Hon. S. $. CaIboon nn1 Vi
The facts are stated in the opinion ,,ls {,
is given in full. '"''u
L. J. a F. A. r. Wharton, for plaintiff +,
error. III
Nugent Il Melville and NJ. Groon g..
defendants in error. u"
GEORGE G. j., delivered the opinon =,
the court. "
In this case many of the questions Will
were presented in the preceednT r,s ""lyl
raised, and they are settled in tLo ''' alr
way. 1t is necessary to determno ' oaI'
one question in this case, not settled IN o n
other. Among the many pleas intor =" 'us
to this action, was one to the c0ectr t tl.l
the taxes of the county, We're Levied Iv V ga
Board Of Supervisors, sitting in thc cit, s4 Ut,
Jackson, instead of at the Court Um '! "
the town of Raymond. 1t has been Ho II
by this Court, that such levy was ir, n,,u
lar, and did not confer the bower nm H.,
Sheriff to seize and sell property. JOms" o
VS.. Futch, 81 Miss, r. '''''OA
Whatever may have been the ouOioD,
rule on this subject, it seems now IN IsI
settled in accordance with reason a ,rI
justice, that the want of power in the T"y
collector to collect taxes by reason of sny
irregularity in the assessment or other nro
ceedings necessary to confer the power /,
not good defense to an action against him
for a non payment of the money act,gIT
collected. He is treated as the agent ofGs
State or county, in collecting the MONEY
and as having received it for the benefit If
his principle and he will not be permittpi
to rely upon technical objections which
which might be made to the right of tIp
state or county to it. The Taxpayers who
paid the money voluntarily, are CONSIDERED
as having paid it to Mem for the use of M
treasury, and he will not be permitted
having thus received it, to question tbp
right of the State or county to it. See
Cooley on Taxation, p 497-49S, ane author
ties there cited. The objection is purely
technical and relates solely to the irreghr
execution of power clearly vested in tbe E
Board of Supervisors. 1t is not pretended
that the taxes levied were illegal or in ey.
levied on the people and property of the
cOlC 10, lldl llt
Board of Supervisors under a mistaken
view of the law, held their sessions in The 8
wrong judicial district of the COUNTY,
These views seem to be conclusive against
the TaX-collector who received the MONEY
The sureties on his bond, are also liable
the failure of the Sheriff to pay over The
money, comes within the terms of the bond
and constitutes a breach of it as written
This failure does come within the terms Of
this bond. We have shown that the county
treasury is entitled to the money and Que
of the conditions of the bond, is, that HT
ney twill promptly pay into the State and
county treasures, all monies collected
him, to which (said) treasures shall @
respectively entitled"
The judgment of the Court below, over
ruling the demurrer to the plea settingq
duress, and dismissing the action, is r.
versed, and cause rewarded with direcl0R
to that Court to enter judgments on ll'
various demuTers,.. in accordance Within
principles announced in this opinion ad
of The State US Harney ct al, just read