Legal Opinion

Jackson County v. Gullatt

Supreme Court of Alabama

Decided December 15, 1887PublishedCited by 2 opinions

Appeal from Jackson Chancery Court. Heard before tbe Hon. Thomas Cobbs. Tbe appellant, Jackson County, filed tbe original bill to force James M. Gullatt, wbo bad been for two successive terms tax-collector of Jackson county, to account for tbe taxes Avbicb be bad collected and should have collected while in office.

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Appeal from Jackson Chancery Court. Heard before tbe Hon. Thomas Cobbs. Tbe appellant, Jackson County, filed tbe original bill to force James M. Gullatt, wbo bad been for two successive terms tax-collector of Jackson county, to account for tbe taxes Avbicb be bad collected and should have collected while in office. He bad been elected to that office in 1874, and re-elected in 1877. Tbe bill makes tbe sureties on bis official bond parties defendant, and alleges that tbe defendant Gullatt bad failed to account for large sums collected by him and neglected to collect taxes tliat he was in duty…

1Opinion of the CourtClopton, J.

The decrees of February, 1885, and October, 1885, are not such final decrees as will support an appeal. They are directions to the rogistej:, as to the manner in which he will take and state the account, which it was his duty to obey. If the directions were regarded as erroneous, and it was desired that the chancellor should review them, the complainant properly effected this by excepting to the report of the register and thus bringing the direction again to the attention of the chancellor; which it was in his power to modify or alter, if he deemed them unjust or incorrect. — Lang v. Brown,…

2Cases cited7 opinions

  1. Stringfellow v. IvieSupreme Court of Alabama · 1882
  2. State Auditor v. Jackson CountySupreme Court of Alabama · 1880
  3. Lang v. BrownSupreme Court of Alabama · 1852
  4. Swann & Billups v. LindseySupreme Court of Alabama · 1881
  5. Timberlake v. BrewerSupreme Court of Alabama · 1877

2 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Walling v. Morgan CountySupreme Court of Alabama · 1899
  2. Folsom v. CarnleySupreme Court of Alabama · 1923

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