Legal Opinion

Ware v. Greene

Supreme Court of Alabama

Decided June 15, 1861PublishedCited by 8 opinions

Appeal from-the Circuit Court of Montgomery. Tried before tbe Hon. Jso. Gill Siiortee. This was a summary proceeding., instituted in the name of W. J. Greene, -the comptroller of public accounts, fat the use of the State, against John G. Burgess, tax-collector of Coosa county, for-the year lS45,--and James-L.- Burgess', A. C. Mahan, Hamilton Ware, and R-.- L. Lauderdale, as the sureties on his official bond; -and was ’-commenced on the IStb May, 1857. The defendant Ware…

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Appeal from-the Circuit Court of Montgomery. Tried before tbe Hon. Jso. Gill Siiortee. This was a summary proceeding., instituted in the name of W. J. Greene, -the comptroller of public accounts, fat the use of the State, against John G. Burgess, tax-collector of Coosa county, for-the year lS45,--and James-L.- Burgess', A. C. Mahan, Hamilton Ware, and R-.- L. Lauderdale, as the sureties on his official bond; -and was ’-commenced on the IStb May, 1857. The defendant Ware craved oyer oí' the bond, (which was set out,) and demurred to the notice, because W. C> Whetstone and Allem-T-homas, who…

1Opinion of the CourtA. J. Walker, C. J.

This is a summary proceeding for a tax-collector’s default. There are six sureties on the bond, and the notice is issued against only four oí the sureties. The omission .of two -of-the sureties is not in any way explained. This omission is fatal to the proceeding. The proceeding .is summary, and. highly penal, and must be pursued in strict conformity to the law authorizing it. — Code, 2632," 2.628, 2596, 25-97'. The sections of the Code referred to show that the'proceeding authorized is against the tax-collector and. his sureties; but there is no authority to issue a notice against only a…

2Cases cited2 opinions

  1. United States v. HoarU.S. Circuit Court for the District of Massachusetts · 1821
  2. Collier v. PowellSupreme Court of Alabama · 1853

3Cited by8 opinions

  1. Estate of MeierSupreme Judicial Court of Maine · 1949
  2. Nathan Rodgers Construction & Realty Corp. v. City of Saraland, Alabama, a Municipal CorporationCourt of Appeals for the Fifth Circuit · 1982
  3. Crane Co. v. State ex rel. DavisSupreme Court of Alabama · 1921
  4. United States v. IngateU.S. Circuit Court for the District of Southern Alabama · 1891
  5. Ex parte WilsonSupreme Court of Alabama · 1875

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