Alexander v. Southern Express Co. ( 1872 )

McCay, Judge.

Under the construction we have given to the Act of October 13th, 1870, we are of opinion that this debt was taxable property on the 1st June, 1865. In the case of Dawson vs. Ivy & Gerrard, supra, we have specially alluded to this case, and stated our reasons for holding this debt to be such an one as is covered by the Act.