Adams v. Saunders
Mississippi Supreme Court
From.the chancery court of Oktibbeha county. Hon. William L Lamb, Chancellor. Adams, state revenue agent, the appellant, was complainant in the court below; Saunders and others, appellees, were defendants there.
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From.the chancery court of Oktibbeha county. Hon. William L Lamb, Chancellor. Adams, state revenue agent, the appellant, was complainant in the court below; Saunders and others, appellees, were defendants there. From a decree in favor of defendants, dismissing the bill of complaint, the complainant appealed to the supreme court. < The suit was by the state revenue agent, acting under Code 1892, ch. 126, against Saunders, ex-tax collector of Oktibbeha county, and the sureties on his official bond, to recover for the county the sums of $1,010.80 and $1,360.31, alleged to have been collected…
1Opinion of the CourtMayes, J.
In 27 Am. & Eng. Ency. Law (2d ed.), 800, citing numerous authorities, it is stated that a collector of taxes must pay over to the proper authorities all funds which come into his hands officially. So far as his duty to account is concerned, it is wholly immaterial as to whether the tax collected by him was a constitutional tax, or whether it was illegal, or void, or improperly collected. He can in no event question the right of the state, or other political division, under whose authority he derives his own power to act, to receive the same. We literally adopt the rule announced by the…
2Cases cited1 opinion
- State v. HarneyMississippi Supreme Court · 1880
3Cited by7 opinions
- Adams v. WilliamsMississippi Supreme Court · 1910
- State Ex Rel. City of Wolf Point v. McFarlanMontana Supreme Court · 1927
- Riverton Valley Drainage Dist. v. Board of County Com'rs.Wyoming Supreme Court · 1937
- State Ex Rel. Davidson v. SedilloNew Mexico Supreme Court · 1929
- Mississippi v. First Nat. Bank of GreenwoodCourt of Appeals for the Fifth Circuit · 1933
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