State v. Middleton's Sureties

Citations

• 57 Tex. 185
• 1882 Tex. LEXIS 119

Syllabus

<p>1. Application op payments.— The rule between parties acting in their own right does not obtain beween the collecting officers of the state and their sureties, and the accounting officer of the state.</p> <p>2. Same — Tax collector.— Taxes collected and paid into the treasury cannot lawfully be applied to the discharge of a pre-existing debt of the tax collector on a former account. The collector cannot authorize it, nor can the comptroller apply it to the injury of the sureties of the collector.</p> <p>3. Same — Same.— That the comptroller was ignorant of the source from which funds have been received, which have been by him, without instruction from the collector, applied to his indebtedness for taxes for former years, does not deprive the sureties of the benefit of the payment of such funds into the treasury by their principal.</p> <p>4. Same — Same.— A payment upon a draft upon the collector on account of the school funds is subject to the same rules as to the use of state funds, and the effect of using them in such payments, as if made directly to the treasury.</p> <p>5. Tax bond.— The contract of the sureties upon a tax collector’s bond is that the collector shall pay into the state treasury, either directly or indirectly, all funds which he might collect, and which, under the law, are so to be paid.</p> <p>6. Payment upon tax account with other funds.—A payment by the collector, out of funds other than tax money so collected, can be applied by the collector as he may indicate, and, in the absence of direction, the comptroller may direct its application.</p> <p>7. Obligation of sureties on tax bond.— Without default upon the part of their principal in regard to that which his sureties have contracted he shall do, there can be no liability upon them. Such liability cannot depend upon the application of the funds after they legally reach the treasury.</p> <p>8. Payment by misapplication of funds.— A payment of a school fund draft drawn upon the tax collector