51 Mo. 23 | Mo. | 1872
delivered the opinion of the court.
Defendant Jackson was sheriff and tax collector for Mississippi county for the years 1870 and 1871, and the other defendants were sureties upon his bond. The County Court had assessed a tax for the year 1870 called a “jail tax,” for the purpose of building a county jail, and at the settlement of Jackson, in February, 1871, as tax collector, about $2,200 was found to be in his hands as collected upon the jail tax, which amount he has never paid into the county treasury. In October, 1871, the plaintiff filed a motion in the Circuit Court, under section 128 of the then revenue act (Wagn. Sfcat. 1209), to charge the collector and his sureties, and judgment was rendered against them, which is brought here by error.
The defendants first charge that the motion was insufficient in form, inasmuch as it failed to set out the bond in detail, claiming that such motion should contain all the allegations and exhibits of a petition in an original proceeding. The motion recites that defendant Jackson was collector of the county revenue for the years 1870 and 1871; that he collected the county revenue and stands indebted to the plaintiff in the sum of $2,202.65 upon such revenue, called “jail tax,” upon settlement with the County Court, on the 8th of February, 1871, according to law; that the amount so found due has not been paid to the county treasurer; that said defendants, Swank and others, naming them, are sureties upon the collector’s bond of said Jackson; that said Jackson and said Swank and others, being the present defendants, and a portion only of the sureties, have been notified of this motion: and after the recitals plaintiffs move for judgment.
The statute does not specify what the motion shall contain, only as must be implied from its character and from the notice required. The notice must inform the collector and his sureties
Defendants further contend that the County Court had no right to make the assessment called the “jail tax,” and therefore all that was collected upon it was a voluntary payment, and the collector is not holden upon his official bond for not paying over the same. To this it may be replied: first, the collector is estopped from setting up the fact, even if true. Armed with his tax-list, and demanding payment according to such list, the payments he receives are made to him in his official character, and he will not be permitted to say that he acted illegally and is therefore not officially responsible for money collected. Inhabitants, &c., v. Moan, 30 Me. 347; and Bell v. R.R. Co., 4 Wall. 508, is a parallel case. But, second, the record does not show that the assessment was illegal. The statute provides (Wagn. Stat. 402, § 1) that there shall be erected in each county a good courthouse and jail, and further, that the County Court may issue bonds for the purpose, etc. Counsel contend that because the County Court may build a jail upon credit, that it cannot levy taxes for the purpose. County buildings are ordinarily built out
the judgment will be affirmed.