James v. Governor
Supreme Court of Alabama
This was a summary proceeding by molion in the County Court of Madison, to recover of the plaintiff in error, as a tax collector of that county, for a failure to collect and pay over the county taxes for the year eighteen hundred and thirty-six. The court rendered a judgment against the plaintiff for the amount of the taxes unaccounted for, with fifteen per cent, damages and interest.
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This was a summary proceeding by molion in the County Court of Madison, to recover of the plaintiff in error, as a tax collector of that county, for a failure to collect and pay over the county taxes for the year eighteen hundred and thirty-six. The court rendered a judgment against the plaintiff for the amount of the taxes unaccounted for, with fifteen per cent, damages and interest. The only question here raised, is whether the judgment of the county court, so far as it subjects the plaintiff to the payment of interest, is not erroneous.
1Opinion of the CourtCollier, C. J.
— This proceeding is founded upon the first section of the act of 1822, “ For the regulation of assessors and collectors, so far as it relates to the payment of money.” [Aik. Dig. 423.] That section is in these words; “ If any collector of taxes in this State, shall fail to collect and pay over the county tax, within the time prescribed by law, it shall be the duty of the judge of the county court, to hold a special court to try such delinquent collector: and if it shall appear that he has so failed to collect or pay over such county tax, it shall be the duty of the judge, on motion of the…
2Cited by2 opinions
- Grace v. WooleyAlabama Court of Appeals · 1937
- Rutledge v. CramtonSupreme Court of Alabama · 1911