United States Fidelity & Guaranty Co. v. McGougan

Tbe land of a taxpayer is advertised fox sale for taxes. Thereupon tbe taxpayer tenders to tbe sheriff making tbe sale a promissory note, payable to said sheriff individually, covering tbe amount of said taxes. Tbe sheriff enters upon tbe proper record of said taxes tbe word “paid,” detaches tbe original receipt, attaches tbe same to tbe note, discontinues tbe advertisement of tbe land, and in bis settlement with tbe county accounts for and pays tbe amount of said taxes. Tbe note is not paid by tbe taxpayer and is thereafter assigned to tbe surety of tbe sheriff, which surety pays to tbe…