Doran v. Phillips ex rel. Village of Mount Morris

Phillips, who was sheriff of Genesee •county, having in his hands the liquor assessment roll, on which Doran was charged with a liquor tax of $150, took from him a note for $152.20, signed jointly with Hughes, payable to Phillips or bearer with interest at 10 per cent, •dated September 2, 1878, payable four months after date, in payment of the tax. This with the consent of the village board was accepted from the parties and came into the hands of the village authorities in the ordinary course from the •county officers in lieu of cash.

Suit being brought on it, the defence of illegality was set…