Smith v. Greenville County

The opinion of the Court was delivered by

Mr. Justice Baker.

Respondent is (or was) the duly appointed and qualified treasurer of Greenville County, and brought his action against appellant (Greenville County) to collect the $1.00 provided to be collected and paid county treasurers by Section 2854 of Vol. 2 of the 1932 Code of Raws, for every tax execution which he had issued, and which had been collected in full from the defaulting taxpayer, since July 1, 1931, to April 1, 1937, and his proportionate costs on executions paid in part during said period of time.

We set forth only such defenses…