Byrne v. State
Mississippi Supreme Court
Error to the Circuit Court of Prentiss County. Hon. B. B. Boone, Judge. This was a suit against Byrne and the sureties on his official bond, dated November 18, 1871, to recover the amount of taxes collected by him as sheriff for Prentiss county, for the fiscal year 1878. The defendants filed two pleas: 1. Nil debit. 2. The sureties plead that they were sureties and Byrne was ■ principal.
Read the full summary
Error to the Circuit Court of Prentiss County. Hon. B. B. Boone, Judge. This was a suit against Byrne and the sureties on his official bond, dated November 18, 1871, to recover the amount of taxes collected by him as sheriff for Prentiss county, for the fiscal year 1878. The defendants filed two pleas: 1. Nil debit. 2. The sureties plead that they were sureties and Byrne was ■ principal. That Byrne was not tax collector of the county, and that the money, if any collected by him as.such, was collected without authority of law. That the board of supervisors had no authority to take and accept…
1Opinion of the CourtSimrall, J.
The single point made in this case is, whether, in a suit upon the tax collector’s bond, he and his sureties can successfully resist a demand made by the county for failing to pay over money collected for taxes, on the allegation that the sheriff is not tax collector, and his bond is therefore invalid.
The Code of 1857, art. 5, p. 71, made the sheriff tax collector. The words are : “ The sheriff of each county shall be tax collector therein, and at the time of giving bond as sheriff, he shall give a bond as tax collector, in a penalty equal to the full amount of the taxes assessed in his…
2Cases cited1 opinion
- Stow v. WyseSupreme Court of Connecticut · 1828
3Cited by10 opinions
- Henry County v. SalmonSupreme Court of Missouri · 1907
- Western Casualty & Guaranty Ins. v. Board of Com'rsSupreme Court of Oklahoma · 1916
- Board of County Commissioners v. State BankSupreme Court of Minnesota · 1896
- Boone County Bank v. ByrumSupreme Court of Arkansas · 1900
- State v. CooperMississippi Supreme Court · 1876
5 more not listed; retrieve them via the Exa API.