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STATE OF MISS. v. RICHARDSON

No. 86-4320.

817 F.2d 1203 (1987)

STATE OF MISSISSIPPI ex rel., etc., et al., Plaintiffs, Hinds County, Plaintiff-Appellant, v. J.W. "Jake" RICHARDSON, Defendant-Appellant, v. FORUM INSURANCE CO., Garnishee-Defendant-Appellee. J.W. "Jake" RICHARDSON, Plaintiff-Appellant, v. FORUM INSURANCE CO., Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

June 1, 1987.

Attorney(s) appearing for the Case

David W. Clark, Wise, Carter, Child & Caraway, Jackson, Miss., for Hinds County.

L. Joe Lee, Jackson, Miss., for Richardson.

Thomas A. Bell, Gary K. Jones, Daniel, Coaker, Horton & Bell, Jackson, Miss., M. Nicole Marcey, Lord, Bissell & Brook, Chicago, Ill., for Forum Ins. Co.

Before WILLIAMS, JOLLY and DAVIS, Circuit Judges.

JERRE S. WILLIAMS, Circuit Judge:

J.W. "Jake" Richardson served as Tax Collector for Hinds County, Mississippi from 1976 to 1980. During his tenure, Richardson failed to collect $401,304.04 in taxes he should have collected. Mississippi's Auditor of Public Accounts detected the shortage and sued Richardson for the loss on July 30, 1982. On October 18, 1982, Richardson signed a consent judgment in which he confessed his liability and agreed to pay the state and county...

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