State ex rel. Holmes County v. Swinney
Mississippi Supreme Court
Appeal from the Circuit Court of Holmes County. Hon. C. H. Campbell, Judge. On the 13th of March, 1882, an action was brought in the name of the State, suing for the .-.use of Holmes County, against J. S. Hoskins and his sureties, on his bond as tax-collector of that county, for two several sums of money, for the years 1876 and 1877 respectively, which, it was declared, he had collected and failed to pay over to the treasurer of the county as the law required of him -and as…
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Appeal from the Circuit Court of Holmes County. Hon. C. H. Campbell, Judge. On the 13th of March, 1882, an action was brought in the name of the State, suing for the .-.use of Holmes County, against J. S. Hoskins and his sureties, on his bond as tax-collector of that county, for two several sums of money, for the years 1876 and 1877 respectively, which, it was declared, he had collected and failed to pay over to the treasurer of the county as the law required of him -and as he was bound by the terms of bis bond to do. 'J. W. Swinney and the other sureties filed eleven pleas to the action, but…
1Opinion of the CourtCampbell, C. J.
We decline to follow the courts of Illinois, Tennessee, and Missouri, in their views that sureties on the bond of a tax-collector are discharged by an act of the Legislature passed after the execution of the bond, without their consent, giving further time for the collection of taxes and settlement by the officer, and we embrace and declare the more just and politic doctrine, of the courts of Virginia, Maryland, and North Carolina, and hold that the official bond of the tax-collector is given with a full knowledge of the right of the Legislature to alter the dates fixed by law for the…
2Cases cited6 opinions
- Smith v. Board of SupervisorsIllinois Supreme Court · 1871
- Commonwealth v. HolmesSupreme Court of Virginia · 1875
- Bennett v. McWhorterWest Virginia Supreme Court · 1868
- Prairie v. . WorthSupreme Court of North Carolina · 1878
- State v. CarletonCourt of Appeals of Maryland · 1843
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Aetna Ins. Co. v. CommanderMississippi Supreme Court · 1934
- Hare v. MarshWisconsin Supreme Court · 1884
- Grisham v. LutricMississippi Supreme Court · 1898