Taylor v. Aultman

1. The act of August 20, 1927 (Ga. L. 1927, p. 488), creating the board of commissioners of roads and revenues of Bacon County, does not authorize a member of the board other than the chairman to receive payment of insolvent tax executions delivered to the board by the tax-collector. Nor is there any other law conferring such authority upon a member of such board. Civil Code (1910), §§ 1121, 1151, 1156. No ruling is here made as to the authority of the chairman.

2. Where such an individual member of the board received from a tax debtor money with which to pay a tax fi. fa. against the latter,…