Farmers State Bank of New Boston v. Bowie County

Mr. Presiding Judge RYAN

delivered the opinion of the Commission of Appeals, Section B.

The Farmers State Bank filed original suit in the District Court of Bowie County to recover from the county and the commissioners court, jointly and severally, the principal sum of $450.00 with legal interest, as holder of claims assigned to the bank by S. D. Barkman, deputy of M. N. Berry, the tax assessor, earned by Barkman as compensation for services rendered the assessor as such.

It was alleged in the petition that the commissioners court did not make advances to the assessor for payment of deputies…