Yazoo & Mississippi Valley R. R. v. Love

Citations

• 69 Miss. 109

Syllabus

<p>1. Tax-coelectob. Commissions. Taxes not actually received.</p> <p>With a single exception, provided by Lavs 1890, p. 74, in case of levee taxes paid by railroad companies direct to the levee board, a tax-collector is never entitled to commission on taxes not actually collected by him.</p> <p>2. Same. Taxes paid to levee board. Compensation of collector.</p> <p>Where, under said act (Lavs 1890, p. 74), levee taxes are paid by a railroad company after December 15 to the levee board direct, the tax-collector, although entitled to his usual commissions from the board, is not entitled to recover from the railroad company the ten per cent, additional compensation which, under % 524, code 1880, he would have been entitled to if the delinquent taxes had been actually received by him.</p>