King v. Ireland

Citations

• 68 Tex. 682
• 5 S.W. 499
• 1887 Tex. LEXIS 754

Syllabus

<p>1. Tax Collector’s Bond.—Though the official bond of a county tax collector required to be given for the faithful discharge of his duties, in re-. gard to taxes due the county, is required by the statute to be made payable to the county judge, no matter to whom it may through mistake have been made payable, an action may be maintained in the name of such person for the use of the county for breach of its conditions.</p> <p>2. Same.—To maintain such an action, however, unless the bond on its face relates to taxes due the county, the mistake as to the name of the obligee • must be alleged and proved. That it was made payable to the Governor and filed in the county clerk’s office, is not of itself sufficient evidence of such mistake.</p> <p>3. Same.—In a suit against a collector of taxes, the county ledger required by the statute to be kept, is not admissible in evidence to show the state of the collector’s account with the county. The entries therein to the debit of the collector, made from his receipts for the tax rolls, would be inadmissible, though his receipts would be.</p> <p>4. Same—Evidence.—In such a suit it is unnecessary for the plaintiff to prove the election of the defendant as tax collector, when the bond, which is the basis of the action, recites that he is the tax collector; the signatures of the collector, and of the sureties to the bond, estop them from denying his official character.</p>