Legal Opinion

Adams v. Conner

Mississippi Supreme Court

Decided October 15, 1895PublishedCited by 1 opinion

From the chancery court for the first district of Carroll county. Hon. T. B. Graham, Chancellor. The original bill, brought by the state revenue agent for the use of the county, demanded $419.17 for the year 1886, and $573.82 for the year 1887, county taxes assessed and not collected or properly accounted for.

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From the chancery court for the first district of Carroll county. Hon. T. B. Graham, Chancellor. The original bill, brought by the state revenue agent for the use of the county, demanded $419.17 for the year 1886, and $573.82 for the year 1887, county taxes assessed and not collected or properly accounted for. The tax collector, J. W. Conner, and his sureties on his two bonds, viz., his bond for his first term of office, covered by the years 1886 and 1887, and his bond for his second term, covered by the years 1888 and 1889, were united as defendants, and a general decree was asked against…

1Opinion of the CourtWoods, J.

We examine the correctness of the action of the court below-in sustaining the demurrer to the amended bills, in the order pursued by counsel for appellees in their very lucid brief.

1. The inability of appellant to determine which set of sureties upon the two bonds of the tax collector is liable, arises out of the fact that the officer was his own successor in office. If a stranger had succeeded him, there could have been no room for doubt — at any rate, not'the doubt which clearly appears on the face of the bill in this case. The alleged defaulter may have created the shortage during-his…

2Cases cited1 opinion

  1. State ex rel. Hinds County v. MorrisonMississippi Supreme Court · 1882

3Cited by1 opinion

  1. Oconto County v. CareyWisconsin Supreme Court · 1924

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