Adams v. Conner

Citations

• 73 Miss. 425

Syllabus

<p>1. Tax Collector. Two bonds. Sureties. Misjoinder.</p> <p>A bill in equity brought by the state revenue agent against a tax collector who was re-elected to office, and the sureties on his official bonds for both his first and second terms of office, is not demurrable for a misjoinder of the two sets of sureties, when it contains an averment that the complainant is unable to determine on which bond, or in which term of office the shortag'e sued for occurred, the uncertainty being one of fact.</p> <p>2. Same. Bill. Sufficiency of averments. Exhibit.</p> <p>Where a bill in equity against a tax collector and the sureties on his official bond alleges a failure to collect and pay over the amount of taxes sued for, and is accompanied by an exhibit showing a failure to pay over so much money collected on account of taxes, it will be treated, on demurrer, as sufficiently alleging a collection and failure to pay over the money in question.</p> <p>3. Same. Tax collector’s books. Basis of settlement.</p> <p>The books of a tax collector, which he is required by law to keep, afford a proper basis for the ascertainment of the state of his accounts, and the fact that there may be another proper basis by which the same result would be reached, affords no ground of demurrer to a bill for the recovery of the balance alleged to be shown by his books.</p>