Dorlon v. Blan

The appellant, George A. Dorlon, was tax collector of Mobile county during the fiscal years 1926 and 1927. During each of these he made final settlement with the state auditor as provided by section 232 of the Revenue Act 1919 (Acts 1919, pp. 350 and 351), which is the same as section 211 of the “Revenue Laws of Alabama,” compiled by Allen. This section, so far as necessary here to quote, reads as follows:

“On or before the first day of July in éáeh year, the Tax Collector must make final settlement, under oath, with the State Auditor, of all matters pertaining to the1 office of Tax Collector…