Samuel Blatchford

“ The county court can do only what is authorized by the statutes. The petition does not allege that the county court, in any year in which the plaintiff's coupons became due, failed to levy an annual tax on the property in the county subject to taxation for state revenue sufficient to pay the interest on the bonds for that year, nor does it allege that the county had never levied or collected such tax since that time. As it appears that the defendant levied the tax in question, and appointed Gaddie a special collector of it, the defendant had exhausted his authority. ”

“ The railroad company was authorized to pay to the county the amount of tax levied by reason of the bonds, 'and thus stop the collection of tax for that year;' and the county court was empowered to appoint collectors of the tax, or to require the sheriff to collect it, the sheriff to have the same powers, and to proceed in the same way for the collection of such tax, as the sheriff in the collection of the state revenue. ”

“ These are all the questions which concern the defendant. He has nothing to do with the question of the appointment of the United States marshal as collector, or with so much of the judgment as relates to the county of Taylor as a 'defendant' when it is not a defendant. The only matter in which the defendant, Bass, was interested was as to that part of the judgment which compelled him to perform an alleged duty. ”