Fulton County v. Thompson

Opinion op the Court by

Judge Perry

— Reversing.

This appeal presents the question of the liability of John M. Thompson, as sheriff of Pulton county, and his surety, the Maryland Casualty Company, for certain county taxes collected during the month of December, 1929, and deposited by him in the Hickman Bank & Trust Company to the account of “John M. Thompson Tax Account.”

The bank closed its doors on account of insolvency on December 30, 1929, and its affairs were turned over to the state banking commissioner for liquidation.

In the settlement made by the sheriff with the special commissioner…