Graves v. Bullen

LEYY, Associated Justice.

Appellee was legally elected tax collector of Hamilton County, and duly qualified as such on November 16, 1906, succeeding the appellant in such office. Just before the time of retiring from the official position the appellant made out, signed and stamped as paid the tax receipts of a large number of taxpayers in the county listed on his official tax rolls. The taxes of these taxpayers were not at the time of making out the receipts in fact paid, nor had the taxes been tendered by any of them to the collector; but the purpose of the appellant was to advance the money…