Brantley v. Kelly

Bill filed by appellee, Kelly, tax collector, to enforce a lien given him by section 377 of the Revenue Code of 1929 for taxes he had failed to collect from the McCreary-Alford Company, a corporation, and which was charged against him on final settlement with the state and which he was forced to pay. This section was considered in the case of Wilkins v. Folsom, 208 Ala. 24, 93 So. 547, wherein it was held that the tax collector could maintain a bill in equity to enforce the lien regardless of a legal remedy or the right to an equitable subrogation, and this bill seems to be filed with this…