Byrne v. State

Citations

• 50 Miss. 688

Syllabus

<p>1. Taxes — Collection thereof — Sheriffs. — The Code of 1857, p. 71, provides that sheriffs shall 'be ex-officio fax collectors of their counties. This provision is not embraced in the Code of 1871, though frequent mention is made of tax collectors, their duties, fees, etc., in the code. Quaere. Is this provision of the Code of 1857 repealed by § 8 of the Code of 1871? If so, then sheriffs are tax collectors by virtue of their elections as sheriff's, for the collection of taxes was incident to and part and parcel of the duties of sheriffs when the constitution was ratified in 1869.</p> <p>2. Officers — Estoppel.—An officer in possession of an office, exercising its functions and enjoying its emoluments, is estopped from denying his title or right to the office as justification for malfeasance or misfeasance in office. Nor can the sureties on his official bond set up such a defense when called upon to make good any default, etc.</p>