Perkins v. State

The comptroller-general of the State issued an execution against the tax-collector of Taylor county, for a failure upon the part of said tax-collector, for the year 1892, “to make settlement of the taxes due the State and to pay into the treasury the amount of said taxes, the same being the sum of *292$6,145.33.” This fi. fa. was levied by the sheriff of Taylor county upon a lot of land as the property of Perkins, who was one of the sureties on the tax-collector’s bond. Perkins filed an affidavit of illegality, wherein he alleged that the said tax-collector was not indebted to the State, either…