Shelton v. Blount County
Supreme Court of Alabama
Appeal from Circuit Court, Blount County; John C. Pugh, Judge. Action by Blount County against W. J. Shelton, Tax Collector, and his official bond, for taxes alleged to be due. Judgment for plaintiff, and defendants appeal.
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Appeal from Circuit Court, Blount County; John C. Pugh, Judge. Action by Blount County against W. J. Shelton, Tax Collector, and his official bond, for taxes alleged to be due. Judgment for plaintiff, and defendants appeal. The action was for a breach of the bond and failing to pay over to the county treasurer $4,000 for county taxes collected for the year beginning October 1, 1916. By a number of special pleas defendant set up the fact that the defendant tax collector by mistake paid over to the county treasurer for the tax year 1915 an excess of $4,-000 above the taxes collected and due the…
1Opinion of the CourtSomerville, J.
The sole question presented by-this appeal is whether 'or not a tax collector, who has mistakenly overpaid the taxes due from him to the county for one year, can reimburse himself for such excess by retaining an equivalent out of the taxes collected by him for the following year; and, having done so, can he thereby defeat an action by the county on his official bond, founded on his failure to pay over all the taxes collected for the following year?
Defendants concede that, for technical reasons, a plea of set-off is not here available. They insist, however, that their defense, based on the…
2Cases cited5 opinions
- Botetourt County v. BurgerSupreme Court of Virginia · 1889
- City of New Orleans v. DavidsonSupreme Court of Louisiana · 1878
- Harper v. HowardSupreme Court of Alabama · 1842
- State ex rel. Winston County v. TingleSupreme Court of Alabama · 1916
- State v. BanksMississippi Supreme Court · 1889
3Cited by5 opinions
- State v. Humble Oil & Refining Co.Texas Supreme Court · 1943
- National Bank of Boaz v. Marshall CountySupreme Court of Alabama · 1934
- City of Birmingham v. SmyerSupreme Court of Alabama · 1935
- Benoline Co. v. State Ex Rel. BettmanOhio Supreme Court · 1930
- Untitled Texas Attorney General Opinion, Texas Attorney General Reports1940