State Ex Rel. Wyatt v. Cantley

Suit for taxes in the Circuit Court of Mississippi County. From a judgment in favor of plaintiff in the sum of $2,395.18 and an order making said judgment a preferred claim, defendant appealed, Our appellate jurisdiction attaches because defendant (appellant) is a state officer and also because a construction of the revenue laws appears to be involved.

Respondent was collector of revenue of Mississippi County. The Peoples Bank of Charleston was a banking- corporation under the laws of this State. In compliance with Section 12775, Revised Statutes 1919, its cashier made and delivered the bank’s…