Legal Opinion

Walker v. Chapman

Supreme Court of Alabama

Decided January 15, 1853PublishedCited by 25 opinions

Error to the Circuit Court of Montgomery. Tried before the Hon. George Goldtjuwaite. This was a motion for judgment against a tax collector and his securities.

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Error to the Circuit Court of Montgomery. Tried before the Hon. George Goldtjuwaite. This was a motion for judgment against a tax collector and his securities. The notice was as follows: ■Comptroller’s Office,) State of Alabama. ) To Alexander C. Walker, tax collector of Mobile county, in said State, for the year 1846, and L. M. Harris Walker, Elizabeth Jones, George J. Bowie, and William M. G-arrow, his securities: Whereas, the said Alexander C. Walker, being tax collector of Mobile county and State aforesaid, for tbe year 1846, having failed to pay into tbe treasury of the State, within tbe…

1Opinion of the CourtGoldthwaite, J.

The objections to vhe notice for the want of sufficient certainty cannot be sustained. By the act of 1820, under which these proceedings were instituted, it is provided, “ that when any collector of the revenue shall neglect to pay the same into the treasury by the time'he is *123required by law, it shall be the duty of the Comptroller of public accounts immediately to institute suit for the recovery of the same, by notifying such delinquent collector, his security or securities, that he will, by the Attorney General, on such a day as shall be named in the notice, move for judgment against him or…

2Cases cited13 opinions

  1. United States v. KirkpatrickSupreme Court of the United States · 1824
  2. Pond v. NegusMassachusetts Supreme Judicial Court · 1807
  3. Lyon v. State BankSupreme Court of Alabama · 1828
  4. Howie v. StateSupreme Court of Alabama · 1840
  5. Wiswell v. MunroeSupreme Court of Alabama · 1842

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3Cited by25 opinions

  1. Commissioners Court v. RatherSupreme Court of Alabama · 1872
  2. United States Fidelity & Guaranty Co. v. Iowa Telephone Co.Supreme Court of Iowa · 1916
  3. American Surety Co. v. School District No. 64Nebraska Supreme Court · 1928
  4. Board of Education v. GrantMichigan Supreme Court · 1895
  5. Hunt's Heirs v. Ellison's HeirsSupreme Court of Alabama · 1858

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