McGregor v. Tax Collector

This appeal is from a final decree dissolving a temporary restraining order, sustaining a demurrer to and dismissing a bill of complaint seeking to restrain the tax collector of Hillsborough County from accepting payment of poll taxes by mail and issuing his receipts therefor, transmitting such receipts by mail.

No charge of fraud or corruption is involved, the question of whether a registrant can pay his poM. tax by mail or must he appear before the tax collector in person to perform that duty, being in this ease, one purely of statutory construction.

Preliminary to the main question as thus…