Gully v. Lincoln County

I think that the appellant in this case should have recovered his commissions paid into the county treasury, after the suit was brought by the State Tax Collector on June 4, 1934, for the taxes in default for the year 1933. Section 1 of chapter 188, Laws of 1934, makes the due date of the taxes February first as to half of the taxes, and the other half may be deferred, half thereof to be paid in May, and the other half in August of the year in which they are due. But by section 7 of the act it is expressly provided that, "The failure to pay the taxes due and collectible as provided in this…