Files v. McWilliams

Citations

• 49 Miss. 578

Syllabus

<p>1. Mandamus — County Warrant — Refundinq Taxes Ovfríaid by Sheriff. — A warrant was issued in 1861 to the sheriff of Itawamba county, lor taxes overpaid in 1862 and 1868. The answer sets up that the warrant when issued contemplated payment in Confederate treasury notes, and that the taxes were for the support of the tho war in hostility to the government of tho Ünited States, and that the allowance was without authority of law. The Revised Code of 1857, p. 132, art. 161, provides that no court shall be authorized to make any allowance payable out of the county treasury, unless the same be provided for by some aet of the legislature; and when such allowances are made, the cleric of such court shall make out a copy of tho account so allowed, and of the order allowing the same, certified under his seal of office, and reciting therein under what statute it was made.</p> <p>2. Same — Same.—By art. 30, p. 118, Revisod Code of 1857, boards of police shall direct the appropriation of the money that may Come into the treasury of their respective counties, but shall not appropriate the same to any object not authorized by law.</p> <p>3. Same — Taxes m Support oFtHelate War. — The amount overpaid was undoubtedly in Confederate monc-y, beiDg taxes for the support of the war; being so stated in the return, must be taken as true, on the motion for a peremptory writ. 8 S. & M., 77 > 12 Miss., 237; 11 Miss., 393. The illegality of the allowance affords Conclusive grounds for its non-paymont now.</p>