Mississippi County v. Jackson

Defendant Jackson was sheriff and tax collector for Mississippi county for the years 1870 and 1871, and the other defendants were sureties upon his bond. The County Court had assessed a tax for the year 1870 called a “jail tax,” for the purpose of building a county jail, and at the settlement of Jackson, in February, 1871, as tax collector, about $2,200 was found to be in his hands as collected upon the jail tax, which amount he has never paid into the county treasury. In October, 1871, the plaintiff filed a motion in the Circuit Court, under section 128 of the then revenue act (Wagn. Sfcat.…