Boger v. . Bradshaw

The liability of the sheriff himself for the taxes, in a proper action, is not disputed; and the only point is whether he and his sureties are liable therefor upon his general official bond for 1847. We own that we see no reason why they should not be. The act of 1827 imposed the (232) duty on the sheriff of collecting the town taxes; and one part of the condition of the bond, after enumerating several particular duties of the sheriff, is that "he shall pay all money by him received by virtue of any process to the person or persons to whom the same shall be due, and in all other things well,…