Actions against sureties of any collecting officer, for failing to pay over money collected, when the collecting officer has made return of an execution or other process that the money is made or the process satisfied, shall be commenced within three (3) years from the return of the process.
Code 1858, § 2774 (deriv. Acts 1823, ch. 16, § 1); Shan., § 4471; Code 1932, § 8599; T.C.A. (orig. ed.), § 28-308.
Textbooks. Tennessee Jurisprudence, 22 Tenn. Juris., Sheriffs, § 29.