Payne v. Washington County

Citations

• 25 Fla. 798

Syllabus

<p>1. While a county may be sued for indebtedness, the indebtedness must be such as it may legitimately incur under express or clearly implied imwer given by statute, else it will not be liable.</p> <p>2- The expense of advertising the delinquent tax list by the Tax Collector of a county cannot fall upon a county, because he is not authorized by any statute, or by virtue of his being a county officer, to bind the county for such expense. The statute by providing that the payment shall be made from the proceeds of sale of the property advertised, excludes the notion of obligation on the oounty ; and obligation cannot be created by the fact that there was no sale under the advertisement.</p> <p>8. A. Tax Collector, though an officer of the county, acts both for the State and the county in the collection of the revenues, hut cannot bind either for expense of advertisement of the delinquent tax list, unless the State should be bound by becoming the purchaser at the sale.</p>