Employers Liability Assurance Corp. v. Lewis

Felton, Chief Judge.

It is first contended that the trial court erred in holding the plaintiff surety company liable for commissions illegally withheld by the tax commissioner for the year 1953. The plaintiff urges that this claim against it is barred by the statute of limitations' applicable in this instance. “Code § 89-832 fixes the, statute of limitations at 6 years from the date a cause of action arises, as against the tax collector or tax commissioner, and 3 years from the date a cause of action accrues, as against the surety on his official bond. United States Fidelity &c. Co. v. Toombs…