State v. Lott
Supreme Court of Alabama
Appeal from Mobile Circuit Court. Tried before John Elliott, Esq., Special Judge. * This was a suit on the official bond of Elisha B. Lott, as tax collector of Mobile county, brought by the State of Alabama, against him, and Nelson W. Perry and others, his sureties on said bond, and was commenced on the 28th October, 1880. On 15th June, 1881, a demurrer to the complaint as originally filed, having been sustained, the plaintiff filed an amended complaint.
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Appeal from Mobile Circuit Court. Tried before John Elliott, Esq., Special Judge. * This was a suit on the official bond of Elisha B. Lott, as tax collector of Mobile county, brought by the State of Alabama, against him, and Nelson W. Perry and others, his sureties on said bond, and was commenced on the 28th October, 1880. On 15th June, 1881, a demurrer to the complaint as originally filed, having been sustained, the plaintiff filed an amended complaint. The complaint as amended contains ten assignments of breaches of the condition of the bond, all of which are based on the failure of Lott to…
1Opinion of the CourtBrickell, C. J.
Taxes for the current year are due on the first day of October. Hntil that time, of the tax payer they are not demandable. From that time until the first of January succeeding, the collector has the right to demand them, and on the tax payer rests the duty' of paying on demand. The col*152lector, after having given thirty days notice, is required to attend in each precinct of the county, at the place of voting, at least twice, during the period intervening from the first of October to the first of January, for the purpose of receiving the taxes. On the first of January, if the tax payer has…
2Cases cited2 opinions
- Whitworth v. HartSupreme Court of Alabama · 1853
- Boyd v. GilchristSupreme Court of Alabama · 1849
3Cited by15 opinions
- Sullivan v. McMillanSupreme Court of Florida · 1896
- Almon v. Morgan CountySupreme Court of Alabama · 1944
- State v. HoustonSupreme Court of Alabama · 1885
- Zimmern v. Standard Motor Car Co.Supreme Court of Alabama · 1921
- State v. McBrideSupreme Court of Alabama · 1884
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