Gibson v. State

The defendant was elected tax-collector of Brooks county, to fill the unexpired term of his deceased father, who had held that office for about fourteen years. At the time that he was inducted into office' there was a shortage in the accounts of his deceased father of several thousand dollars, which had been collected as taxes of 1908. In 1909 the defendant collected the taxes for that year, and they were applied to settle the shortage of 1908. In the summer of 1910 the comptroller-general called upon the tax-collector for a settlement, but the defendant was unable to comply with this demand,…