Webb County v. Gonzales

Citations

• 69 Tex. 455
• 6 S.W. 781
• 1888 Tex. LEXIS 876

Syllabus

<p>1. Evidence — Tax Collector. — In a suit by a county against a sheriff who was ex-officio tax collector of the county, to recover taxes alleged to have been collected by him and not paid over, reports of taxes collected, endorsed by his deputy in his name as sheriff and collector, when produced from the proper custody, and attached as exhibits to the petition, are admissible in evidence, though not sworn to.</p> <p>8. Same. — In such a suit a county ledger is not admissible in evidence against the defendant.</p> <p>8. Same. — Neither the sheriff, as tax collector, nor his securities can set up the fact that no legal levy of taxes was made, in an action against them for not paying over, when it is shown that the taxes were collected by the officer and were not paid over, following Morris v. The State, 47 Texas, 583, and other cases cited.</p> <p>4. Same. — In such an action, evidence for the defendant that the money paid as taxes was received by the collector from non-residents of a county attached for judicial purposes to the county of that officer, is not admissible. The presumption would obtain that money so collected was paid on legal assessments on personal property.</p> <p>5. Evidence. — The bond of a tax collector, with the approval thereof required by law, is the best evidence of the time when the officer qualified as such.</p>