Anderson v. Hawks

Citations

• 70 Miss. 639

Syllabus

<p>Tax-collector. Fees of. Delinquent taxes. Code 1892, § 202].</p> <p>Section 2021, code 1892, authorizing tax-collectors to receive “ten per centum on all taxes collected after the fifteenth day of December by distress or otherwise,” does not provide a penalty on the delinquent tax-payer, but compensation to the tax-collector for services. The words “ or otherwise,” following the word distress, must be considered as ejusdem generis. Hence the collector is not entitled to such compensation, even after December 15, where the taxes are paid or tendered before a resort by him to distress or some of the other statutory modes for enforcing payment of delinquent taxes. Railroad Go. v. Love, 69 Miss., 109.</p>