Peter Vivian Daniel, Gwin v. Breedlove (43 U.S. 29)…
“ But whether or not the conduct of the marshal can in literal strictness be denominated a failure or refusal to levy or to return an execution, it is surely not a failure or refusal to pay over money actually levied, and, therefore, the proceeding, under color of the statute of Mississippi, is not the proceeding appropriate to the act of the officer, however that act may be characterized. ”
