State v. Succession of Masters
State v. Succession of Masters
Opinion of the Court
This is a suit against the succession of a defaulting tax collector and his sureties, and the principal question is presented in a hill of exceptions taken by defendant to the admission of a certified extract from the books of the State Auditor, showing the indebtedness of the deceased tax collector to the State, objected to on the ground that it was not the best evidence, but a copy and the absence of the original was not accounted for, and such original would not furnish proof of the statements contained in the copy.
The instrument objected to is a certified transcript of the tax collect- or’s account in the Auditor’s books, and not a certificate merely of facts.
It was the duty of the Auditor, a sworn officer of the State, to keep an account with the said tax collector and charge the latter with items of defalcation, and he is authorized by law to give certificates of the contents of such books and of the records of Ms office, under his official seal. R. S. sections, 174, 182, 191, 253, 255.
It is unnecessary to pass on plaintiff’s bill of exceptions. We see no force in any of the other points suggested in defendant’s brief. The only party who appealed, is the representative of Master’s succession.
Judgment affirmed.
Reference
- Full Case Name
- State of Louisiana v. Succession of Masterss.
- Status
- Published