Butler v. State ex rel. Franklin County

Citations

• 81 Miss. 734

Syllabus

<p>1. County Officers. Tase, collector. County treasurer. Receipt. Fraud. Mistake. Parol evidence.</p> <p>An official receipt of a county treasurer given a tax collector is not conclusive in a controversy between them as to whether the money had been paid, although the issue was made by cross-bill of the treasurer in an equity suit begun by the state, for the use of the county, against both officers and the sureties on their respective official bonds; and in such suit on such issue parol evidence is admissible to show that the receipt was obtained by fraud and delivered by mistake.</p> <p>3. Same. Treasurer's official bond. Sureties.</p> <p>An official receipt given by a county treasurer to the tax collector is only prima facie evidence that the money was paid, as against the sureties on the treasurer’s official bond, in a suit brought thereon by the state for the use of the county.</p>