Lewenthall v. State

Citations

• 51 Miss. 645

Syllabus

<p>1. Tax Collector: Suit on bond. Liability of sureties.</p> <p>M., as tax collector, executed a bond September 4,1872, and afterwards, on December 2,1873, he executed another bond with different and new sureties, and the breach of the bond as alleged is, that he collected taxes and failed to pay them over, from January 1,1872 to January 1, 1874. Meld, that the sureties on the bond last executed are not liable for the taxes collected prior to the date of the bond executed by them. The sureties on the first and original bond are liable for the acts of the tax collector during the term of his office for which they remained on his bond, and until they were released by the execution of the new bond.</p> <p>2. Same: Same: County treasurer has no authority to employ counsel to bring suit against taa, collector.</p> <p>The statute requires the county treasurer, in case of a defaulting tax collector, to notify the district attorney of the fact, and furnish him a certificate of the amount for which he has defaulted, and the district attorney shall bring suit, etc. Bev. Code, 1871, § 1727. The county treasurer has no authority to employ counsel to institute suit or proceedings against a defaulting tax collector for funds due his county.</p>