Legal Opinion

State Ex Rel. Cherry v. Wilson

Supreme Court of North Carolina

Decided January 5, 1878PublishedCited by 3 opinions

Civil ActioN on an Official Bond tried at Fall Term, 1877, of Pitt Superior Court, before Gannon, J. The relator as Treasurer of Pitt County, brought this action against Wilson the Sheriff and the' sureties on his $10,000 bond as Tax Collector, alleging a failure to pay over the special taxes collected for the year 1876. The defendants admitted the execution of the bond, but insisted that in the same year Wilson executed a bond in the penal sum of $21,000 with William…

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Civil ActioN on an Official Bond tried at Fall Term, 1877, of Pitt Superior Court, before Gannon, J. The relator as Treasurer of Pitt County, brought this action against Wilson the Sheriff and the' sureties on his $10,000 bond as Tax Collector, alleging a failure to pay over the special taxes collected for the year 1876. The defendants admitted the execution of the bond, but insisted that in the same year Wilson executed a bond in the penal sum of $21,000 with William Whitehead as surety, conditioned that he should collect the taxes for said County for said year and pay over the same &c.;…

1Opinion of the CourtReade, J.

The defendants are primarily liable upon their bond of $10,000 conditioned for the collection of special taxes. And judgment would be entered here for the penalty to be discharged by the payment of the amount of the defalcation in not paying over the special taxes, but the defendant, Wilson, had given another bond of $21,000 conditioned for the collection of the general taxes, to which these defendants, other than Wilson, were not parties, but to which one Whitehead was surety. And said Whitehead is liable for the collection of the special taxes as well as for the general taxes. But he is not…

2Cited by3 opinions

  1. Thompson v. DekumOregon Supreme Court · 1898
  2. Burnett v. MillsapsMississippi Supreme Court · 1881
  3. City of Cudahy v. FirerWisconsin Supreme Court · 1934

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