State ex rel. Guaranty Bank & Trust Co. v. Downs

The relator, Guaranty Bank & Trust Company, filed suit against U. T. Downs, sheriff and tax collector of Rapides Parish, on March 30, 1928, and obtained a preliminary writ of mandamus ordering the sheriff and tax collector to show cause why he should not accept an amount alleged to have been tendered in payment of a license tax and penalties due by relator, for the year 1928, and issue a receipt therefor, as required by law, and, on the same date, the sheriff and tax collector proceeded by rule against relator to collect the license tax, together with penalties, attorney’s fees and costs, and…