State v. Butler

Under the act of 1879, ch. 92, the receiver and *411back tax collector, therein provided for, filed this bill in the name of the State on behalf of all the creditors of the extinct corporation of Memphis, against all the delinquent tax-payers of said corporation, which bad been theretofore revived as a “taxing district.” The act provided that under this,bill the taxes should be collected, that had accrued up to the time of the repeal of the charter, and that back taxes imposed prior to 1875 might be settled by the valid indebtedness of the municipality, as provided by the act of March 20, 1875,…