Spilman v. Payne

Citations

• 84 Va. 435
• 4 S.E. 749
• 1888 Va. LEXIS 93

Syllabus

<p>1. Priorities—Decedent’s estate—Debts due the State.—The State has no priority, under Code 1873, ch. 126, \\ 25, on decedent’s estate for taxes collected by him as a tax-collector of the State and not accounted for, but only for taxes assessed upon him during his lifetime.</p> <p>2. Idem—The State’s money—Ear-marking.—Where money collected for tax-bills placed in their hands by tax-collector was paid over by his deputies to his administrator as “ the State’s money,” held, the administrator properly paid that money to the State in preference to the creditors of the tax-collector.</p> <p>3. Banks—Deposit by judgment debtor—Effect.—Judgment debtor ■ of bank deposited money with its branch subject to his own check, and the money was lost by the bank’s failure:</p> <p>Held :</p> <p>The deposit did not discharge the judgment, and'is no set off against the assignee thereof.</p>