Legal Opinion

Walling v. Morgan County

Supreme Court of Alabama

Decided November 15, 1899PublishedCited by 7 opinions

Appeal from the Circuit Court of Morgan. Tried before the Hon. H. C. ¡Speake. The purpose of the suit and the pleadings in the case-are sufficiently stated in the opinion.

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Appeal from the Circuit Court of Morgan. Tried before the Hon. H. C. ¡Speake. The purpose of the suit and the pleadings in the case-are sufficiently stated in the opinion. The evidence for tlie plaintiff tends to show that W. J. Walling, as tax collector of Mqrgan county, failed pay over to the treasurer of said county between $2,500 and $3,000 of the taxes which had been collected for the year 1893, and there was introduced in evidence a statement of the treasurer showing this default on the part of the tax collector. The evidence for the defendants tended to show that the tax collector had…

1Opinion of the CourtDowdell, J.

This is a suit brought by the county of Morgan against the defendant W. J. Walling and the sureties on his official bond as tax collector of said county for a failure by said Walling as such tax collector to collect and account for the county taxes lev*339ied and assessed for said county for the year 1893'. The assignments of breaches'bf his said official bond asset out in the, complaint cover the duties both of collecting the taxes as assessed, and- of paying over and accounting for the same when collected.

The pleas of the defendant were the general issue and payment, and on issue joined on…

2Cases cited5 opinions

  1. Hart v. KendallSupreme Court of Alabama · 1886
  2. Harden v. Darwin & PulleySupreme Court of Alabama · 1884
  3. McDonald v. CarnesSupreme Court of Alabama · 1890
  4. Timberlake v. BrewerSupreme Court of Alabama · 1877
  5. Jackson County v. GullattSupreme Court of Alabama · 1887

3Cited by7 opinions

  1. United States Fidelity & Guaranty Co. v. Benson Hardware Co.Supreme Court of Alabama · 1931
  2. Almon v. Morgan CountySupreme Court of Alabama · 1944
  3. Adams v. Central of Georgia Ry. Co.Supreme Court of Alabama · 1916
  4. Daniel v. WadeSupreme Court of Alabama · 1919
  5. Southern Ry. Co. v. CortnerAlabama Court of Appeals · 1912

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