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43 Ala. 112

Marion County v. Brown

Supreme Court of Alabama

Decided January 15, 1869

Supreme Court of Alabama · decided 1869-01-15

Tried before the Hon. W. S. Mudd. This was a summary proceeding, instituted by Marion county, against George Brown, Thaddeus Walker, Joseph Eoberts, and John J. Dickerson, sureties of Andrew M. Astin, who was tax collector for Marion county, from August 1st, 1859, to August 1st, 1860 ; to recover the sum of $877 38, taxes collected by said tax collector, and not paid over.

Cited by 1 later decisions — most recently January 1872

1 state decisions

Relies on Ware v. Greene

Good law ✅— No negative treatment on recordhow we know

Decided 1869-01-15

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B. F. SAFFOLD, J.

¶2Section 920 of the Revised Code, directs that judgment may be recovered against a tax collector, or against him and his sureties, or any or either of them, having ten days’ notice, by motion in the circuit court, in the name of the county for which the money is collected .by him and not paid over within the time prescribed by law, or on demand of the treasurer, when no time is • fixed. The evident construction of this section is, that the proceeding may be prosecuted against any one or more of the obligors to the official bond.

¶3The decision in Ware v. Greene, 37 Ala. 494, is based on the terms of section 3026, Revised Code, that the motion must be made against the person in default, and his sureties upon his official bond. It is there held, that the proceeding is summary and highly penal, and must be pursued in strict conformity to the law authorizing it. There is this marked difference between the law under which the proceedings in the case of Ware v. Greene were conducted, and section 920, under which this case was commenced. In the first, the proceeding is to be by the comptroller for the use of the State, against the tax collector and his sureties. — Revised Code, §§ 3026, 3060. In the other, the notice is to be given, in the name of the county, to, and the motion made against, the tax collector and his sureties, or either of them. ■

¶4The notice given was sufficient, and the circuit court erred in sustaining the demurrer.

¶5The judgment is reversed, and the cause remanded.

Peters, J., not sitting, having been of counsel.
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