Boykin v. State

Citations

• 50 Miss. 375

Syllabus

<p>1. Bond of Tax Collector —Form of Bond not Essential. — Under tbe provisions of tbe Code of 1857, prescribing the form of official bonds, the act is declared to be directory only; and a failure to observe the form of the bond will not vitiate it, if it is sufficient in substance, and contains the proper conditions.</p> <p>3. Practice — Suit on Bond of Tax Collector, Judgment by Default. — Suit may be maintained on the bond of a tax collector for money collected and not paid over; also for a failure to collect the taxes of his county. The Code of 1857, p. 521, provides that in actions of debt for a sum certain, and in actions founded on any instruments of writing, ascertaining the sum due or on an open account, * * * if judgment be rendered by default, the clerk shall calculate the principal and interest and judgment shall be entered therefor. Under arts. 59, 60, 61, Code of 1857, these terms are used, “ all taxes collected; ” “ the amount of taxes due the state,” and “ amount due by the collector,” deducting all legal allowances. The allowances to be deducted include insolvencies, delinquencies, lands forfeited, etc., and this indicates the scope of the trial to determine the amount for which a defaulting tax collector shall be held „ liable to the state.</p> <p>■3. Same — Same — Writ of Inquiry. — Suit was brought on the bond of Boykin as tax collector of Wayne county, for failure to collect and pay over to the state treasurer, the sum of $845.13, a part of the state taxes of 1869. Judgment by default was rendered against B. and his sureties on his official bond for the amount of the demand, and 30 per cent, damages :■ held, that the court should have awarded a writ of inquiry to ascertain the amount due to the state by the tax collector, after deducting all legal allowances.</p>