McDuffie v. Wilcox County

1. “Insolvent lists of tax-collectors shall alone be allowed by the ordinary, county judge, commissioners of roads and revenues, or other tribunals authorized by law, except grand juries, upon a return of the tax execution with entry of proper legal officer of ‘ no property.’ ” Civil Code (1910), § 1118. It is admitted that the tax fi. fas. allowed by the commissioners in this ease did not show a return of “nulla bona" or “no property.”

2. Where the board of county commissioners, in agreeing to a settlement with a county tax-collector, accepted from him as a credit uncollected tax fi. fas.,…