Adams v. Coker
Mississippi Supreme Court
Adams v. Coker, 85 Miss. 222 (Miss. 1904)
Whitfield
Adams v. Coker
Opinion of the Court
delivered the opinion of the court.
The court below erred in estimating the commissions of the treasurer on the basis of the fiscal year. They should have been estimated on the basis of the political year, from January to January. It is clear from the testimony that there was no willfulness on the part of the treasurer in not making his report, and, on the whole record, we do not think the penalty recoverable.
Reversed and remanded.
Reference
- Full Case Name
- Wirt Adams, State Revenue Agent v. Thomas M. Coker, Administrator
- Cited By
- 1 case
- Status
- Published
- Syllabus
- 1. County Treasurers. Fadtoire to report. Code 1892, § 902. A county treasurer is not liable to tbe penalty for failure to make reports to tbe board of supervisors, as required by Code 1892, § 902, where tbe failure was not caused by an unwillingness or default on bis part, but resulted from a request by tbe members of tbe board to postpone tbe making of tbem. 2. Same. Commissions. Code 1892, l 2016. .Political yea/r. A county treasurer’s commissions should be estimated on tbe basis of tbe political year, beginning tbe first of January and ending tbe thirty-first of December, and not on tbe basis of tbe fiscal year, beginning the first of October and ending tbe thirtieth of September.