52 Ala. 48 | Ala. | 1875
The statutes require all claims against counties to be presented to the court of county commissioners for allowance. That court is required to audit such claims, and to register such as are allowed in a book kept for that purpose. The claimant receives a warrant on the treasury for the amount allowed. R. C. § 907-9. The county treasurer is required to register and number all claims allowed in the order of
The counsel for the appellee has not controverted this proposition, but insists that the last clause of the 52d section.'of the Revénue Law of 1868 confers on the tax-collector authority to receive warrants on the treasury in payment of county taxes. The section is devoted to the manner and time in which the tax-collector shall account and settle with the state and county treasurer, and concludes, “ and in his settlement with the state and county treasurer, shall pay over all gold and silver, United
It is not contended that the county warrants were received by the collector in compliance with any special enactment. His authority to receive them is predicated wholly on the clause of the revenue law, to which reference has been made. That clause did not confer the authority, and the county treasurer properly refused to accept them in settling with the appellee.
The judgment of the circuit court is reversed, and a judgment here rendered dismissing the application for mandamus.