Dean v. State

Citations

• 54 Tex. 313
• 1881 Tex. LEXIS 24

Syllabus

<p>1. Tax collector—Statute construed.—A tax collector, who, under the law, has bid in land sold for taxes to the state, is not entitled under the act of 1876 (p. 259, sec. 30) to retain in his settlement with the comptroller the same commissions, penalties and costs to which he would have been entitled had the land been bid off by an individual. , (See secs. 21, 22.)</p> <p>2. Same.—When lands bid in at tax sale, for the state, shall have been redeemed by the owner, the previously unpaid fees and costs, and which are included in the price of the redemption, would be held by the state for the benefit of the collector.</p> <p>3. Interest — Tax collector.—The state is entitled to interest on such sum of money as a tax collector should pay into the treasury, frpm date when such payment should have been made.</p>