Gibson v. State
Mississippi Supreme Court
Appeal from the Circuit Court of Hancock County. Hon. J. S. Hamm, Judge. This is an action of debt upon the tax collector’s bond of G. W. Johnston, late sheriff of Hancock County, for the sum of two thousand dollars collected by him from privilege tax payers, during the autumn of 1880, and not paid into the State treasury.
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Appeal from the Circuit Court of Hancock County. Hon. J. S. Hamm, Judge. This is an action of debt upon the tax collector’s bond of G. W. Johnston, late sheriff of Hancock County, for the sum of two thousand dollars collected by him from privilege tax payers, during the autumn of 1880, and not paid into the State treasury. A plea by the sureties that the collector did not collect the privilege taxes and fail to pay them over was demurred to, and they excepted to the refusal of the court to extend the demurrer back to the declaration, upon the ground that it failed to disclose the authority of…
1Opinion of the Court
■ Cooper, J.,
delivered the opinion of the court.
The defendants could not by a demurrer question the authority by which the suit was instituted. A demurrer presents only a question of law for the decision of the court. The issue attempted to be raised by the defendants was one of fact, viz., whether the attorney who brought the action was authorized so to do by the agents of the State. The demurrer was therefore properly overruled.
*345No error was committed in the refusal to grant a continuance on the application of the defendants. Considering the application as if it had been formally presented…
2Cases cited4 opinions
- New Orleans, St. Louis & Chicago Railroad v. BurkeMississippi Supreme Court · 1876
- Wilson v. KohlheimMississippi Supreme Court · 1872
- Blann v. BealSupreme Court of Alabama · 1843
- Tush-ho-yo-tubby v. BarrMississippi Supreme Court · 1871