Legal Opinion

State v. Cooper

Mississippi Supreme Court

Decided October 15, 1876PublishedCited by 8 opinions

Error to the Circuit Court of Marshall County. Hon. Orlando Dayis, Judge. The objection that suit should have been brought by the district attorney ought to have been made by plea in abatement. But it is not in any shape a valid objection. See § 1385, Code 1871. Art. 35, p. 420, Code 1857, is in the same words, except that in the Code 1871 are added the words: “ and in all matters in relation to the State or county taxes.”

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Error to the Circuit Court of Marshall County. Hon. Orlando Dayis, Judge. The objection that suit should have been brought by the district attorney ought to have been made by plea in abatement. But it is not in any shape a valid objection. See § 1385, Code 1871. Art. 35, p. 420, Code 1857, is in the same words, except that in the Code 1871 are added the words: “ and in all matters in relation to the State or county taxes.” See also § 1384, Code 1871; Coche v. Board of Police, 38 Miss. 340. Code 1871, § 673, provides the only method for questioning an attorney’s authority. An attorney needs no…

1Opinion of the CourtSimrall, C. J.

This was a suit brought by the board of supervisors, as usees, against Cooper and his sureties, on his bond as tax-collector. The breaches are in substance a failure to collect the taxes after the assessment roll had been delivered to him for that purpose, and a failure to pay over into the county treasury taxes collected.

A demurrer was filed to the declaration, assigning several special causes, viz.: (1.) That the suit was not brought by *618the district attorney. (2.) That it does not appear that the bond is an official bond, as contemplated by the statutes. (8.) That the bond was not executed…

2Cases cited11 opinions

  1. United States v. MauriceU.S. Circuit Court for the District of Virginia · 1823
  2. United States v. TingeySupreme Court of the United States · 1831
  3. The United States, in Error v. Phineas Bradley, Surviving Administrator of David Ott DeceasedSupreme Court of the United States · 1836
  4. Sprowl v. LawrenceSupreme Court of Alabama · 1859
  5. Green v. WardwellIllinois Supreme Court · 1855

6 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. State ex rel. Berge v. LansingNebraska Supreme Court · 1895
  2. Harper v. PierceSupreme Court of Oklahoma · 1913
  3. In re SherretzHawaii Supreme Court · 1953
  4. Harris v. State ex rel. Rankin CountyMississippi Supreme Court · 1877
  5. Re Application of SherretzHawaii Supreme Court · 1953

3 more not listed; retrieve them via the Exa API.

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