Mast v. Nacogdoches County

Citations

• 71 Tex. 380
• 9 S.W. 267
• 1888 Tex. LEXIS 1153

Syllabus

<p>1. Suit Against Delinquent Tax Collector—Pleading.—A petition against a delinquent tax collector and the sureties on his bond is sufficient if it alleges that the sum claimed was actually collected as taxes and that he collected the money by virtue of his office.</p> <p>2. Occupation Taxes—Reports op Tax Collector.—The collector of taxes is required by law to make- a quarterly report of occupation taxes collected for the State and county, to be filed with the county clerk. Such reports made and filed, whether signed or not by the collector, are admissible 'against him and his sureties as admissions made in course of official business, as well as reports by law required.</p> <p>3. Reports by Tax Collector.—In absence of any statute requiring such reports, held that quarterly reports of other taxes collected, made by the collector are evidence against him and his sureties, and unrebutted sufficient tv establish their liability.</p> <p>4. Variance—Exhibit.—la the petition it was alleged that the bond sued on was for six thousand dollars- A copy .of the bond was attached to the petition as an exhibit, and in it the amount of the bond was six thousand five hundred dollars. Objection to the bond for variance with the petition was properly overruled, the exhibit being a copy of the original, the defendants could not have been misled or surprised.</p>