Samuel Freeman Miller

“ He had no more right to tender the county warrants in payment of his taxes, under the circumstances mentioned in the petition, than the collector had to receive them. If the act is a void act as to the one, it is a void act as to the other; and the right of the plaintiff to sue the tax-payer is much clearer than his right to sue the collector, because the tax-payer owes his taxes yet, having never lawfully paid them, while the ollector has settled his accounts with the authority which had a right to accept these county warrants and has been discharged from further obligation. ”

“ The proceeding here has nothing of that character. The want of privity between Harshman and the obligors in the bond on which they are sued is established by the decision of this court in Bank v. Ward, 100 U.S. 202. ”