Boring v. Williams

Citations

• 17 Ala. 510

Syllabus

<p>1. The provision in the Constitution of the United States, relative to the right of trial by jury, is restrictive upon the General Government only, and does not apply to the States of the Union.</p> <p>2. It is competent for the Legislature to ereate an office, not specially provided for in the Constitution, and subject the incumbent to a trial for his defaults without the intervention of a jury. In such case, the right of trial by jury never existed, and hence no constitutional provision is thereby violated.</p> <p>3. A proceeding under the act of 1839 against a delinquent tax collector is properly instituted in the name of the county treasurer.</p> <p>4 Although the condition of a bond given by a public officer is more specific than the statute prescribes, yet if it substantially conforms to the requirements of the law and imposes no additional obligation, it will be considered good as a statutory bond.</p> <p>5. The design of the act of 1839, prescribing the mode of proceeding against a collector for failing to collect and pay over the county taxes, was to give a summary remedy against him, and any one or more of his sureties.</p> <p>6. The provision in said act that the Judge of the County Court shall hold a special term to try such collector within twenty days after his default is directory merely, and does not prevent the judge from proceeding in . the mode pointed out at any time afterwards.</p> <p>7. A collector, who has proceeded under an assessment to collect the taxes, cannot refuse to pay them over, because the assessment may have been illegal or irregular — it not appearing that he has received notice not to •do so from any one asserting an adverse claim.</p> <p>S. The answer of a collector to a bill of discovery, filed by his securities against him and the county treasurer, is not admissible as evidence for the securities in a proceeding against them and the collector for his failure to collect and pay over the county taxes.</p> <p>9. Where a collec