Limestone County v. Robbins

GALLAGHEB, C. J.

Appellee, W. A. Bobbins, instituted this suit to recover of appellant, Limestone county, certain sums of money which he alleged accrued to him as fees of office during the years 1923 to 1926, inclusive, while serving as the duly and legally qualified tax collector of said county. The case was tried to the court, and resulted in judgment in favor of appel-lee against appellant for the sum of $464.88 for preparing the delinquent tax list for the years 1921 and 1922, the sum of $233.80 for preparing the delinquent tax list for the years 1923 and 1924, and the further sum of $13,-068.94 for collecting delinquent taxes. Said judgment recited that said last-named sum was 5 per cent, on the delinquent taxes collected by appellee during the years 1923, 1924, and prior to 'September 1, 1925, and erroneously paid to appellant.

The controlling issues of law involved in this appeal were presented by certificate to the Supreme Court for determination. The facts are fully set out in our certificate, which is incorporated in the opinion of the court answering the questions submitted. Limestone County v. Bobbins, 38 S.W.(2d) 580. The court held in said opinion that appellee was not entitled to recover for preparing the tax list for the years 1923 and 1924, nor for collecting delinquent taxes.

The judgment of the trial court in so far as the same awards appellee a recovery against appellant of the sum of $233.80 for preparing the delinquent tax list for the years 1923 and 1924, and of the further sum of $13,-068.94 as 5 per cent, on delinquent taxes collected by him, is here reversed, and judgment is here rendered that appellee take nothing on either of said claims. Said judgment so far as same awards appellee - a recovery against appellant for the sum of $464.88 for preparing the delinquent tax list for the years 1921 and 1922 is affirmed.