Adams v. Coker

Whitfield, C. J., 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.