Borger v. Brand, Commissioner

Mr. Presiding Judge Harvey

delivered the opinion of the Commission of Appeals, Section A.

All during the years 1931 and 1932, Arthur Huey was the Tax Collector for. Hutchinson County, Texas, and during the same period of time the Panhandle Bank of Panhandle, Carson County, was the duly constituted county depository for Hutchinson County. On January 3, 1931, Huey arranged with the Borger State Bank, at Borger, Hutchinson County, to open a deposit account in said bank in which was to be deposited from time to time, as same were collected by him as Tax Collector, all automobile registration or…