Collier v. Powell
Supreme Court of Alabama
Appeal from the Circuit Court of Montgomery. Tried before Hon. John Gill Shorter. This was a summary proceeding in the name of the governor for the use of the State, against Joseph B. Powell and Jesse G. Bradley, the appellees, as sureties of Thomas W7ilson, late tax collector of Monroe County. The notice is addressed to the sureties only, and on its face shows that said Wilson was dead before it issued.
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Appeal from the Circuit Court of Montgomery. Tried before Hon. John Gill Shorter. This was a summary proceeding in the name of the governor for the use of the State, against Joseph B. Powell and Jesse G. Bradley, the appellees, as sureties of Thomas W7ilson, late tax collector of Monroe County. The notice is addressed to the sureties only, and on its face shows that said Wilson was dead before it issued. The appellees demurred to the notice, and their demurrer was sustained; and this judgment on the demurrer is now assigned for error. Suit, by motion, is authorized against tax collectors,…
1Opinion of the Court
LIGON J.
The proceeding in the court below was doubtless intended to be conformed to the eighteenth section of the act of 1847-8, or the twenty-seventh section of the act of 1849-50, which are in effect the same, and in language nearly identical.— The latter is in these words: “It shall be the duty of the comptroller of public accounts, within twenty days after the default of any tax collector, in not paying into the treasury the taxes collected by him, or paid to him by the county court clerk, for license or otherwise, under this act, at the next term of the Circuit or County Court of…
2Cases cited2 opinions
- Greenleaf v. QueenSupreme Court of the United States · 1828
- Orr v. DuvallSupreme Court of Alabama · 1840
3Cited by10 opinions
- State v. Pullman-Standard Car Mfg. Co.Supreme Court of Alabama · 1938
- Carlisle v. CooperCourt of Appeals for the Second Circuit · 1894
- State v. SandersWest Virginia Supreme Court · 1945
- Gardner v. BaileyWest Virginia Supreme Court · 1945
- Ware v. GreeneSupreme Court of Alabama · 1861
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