Dean v. State

Bonner, Associate Justice.

There are two controlling questions presented for our decision in this case — first, whether F. E. Dean, as tax collector of Galveston county, under proper construction of the statute of 1876 (Laws' loth Leg., 259), in cases in which, in consequence of the want of an individual purchaser at a tax sale, he had bid off land to the state, was, in his settlement with the comptroller of public accounts, authorized to retain as against the state, the same commissions, penalties and costs to which he would have been entitled, had the land been bid in by an individual;…