Newton County v. Phillips

Kirby, J.,

(after stating the facts). Appellant insists that the court erred in not rendering judgment against the clerk for $105.64, one-half of the amount of scrip $211.28, which he offered with $17.72 in cash in payment of the county tax collected and charged against himself, $229.

The county clerk was charged with the duty of collecting the county privilege tax for recording deeds and mortgages and issuing marriage licenses, and, the majority is of opinion, comes within the designation “or other officer” under the statute, § 10046, C. & M. Digest, requiring the collector of revenue to pay…