State Ex Rel. Hewlett v. Nutt
Supreme Court of North Carolina
Civil Action, tried at Spring Term, 1878, of New Hanover Superior Court, before JEure, J. This action was brought by the relator as treasurer of New Hanover county, against the defendant as surety upon the bond of one James C. Mann, clerk of said Court. It was alleged that said clerk had failed to account to plaintiff in a certain sum due as a tax on sundry judgments rendered in civil actions in said Court.
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Civil Action, tried at Spring Term, 1878, of New Hanover Superior Court, before JEure, J. This action was brought by the relator as treasurer of New Hanover county, against the defendant as surety upon the bond of one James C. Mann, clerk of said Court. It was alleged that said clerk had failed to account to plaintiff in a certain sum due as a tax on sundry judgments rendered in civil actions in said Court. The material allegations in the complaint were denied, and the defendant pleaded the statute of limitations. The case was subsequently referred for an account, and the referee reported,…
1Opinion of the CourtReade, J.
“ On every indictment or civil suit * * * the parties convicted or cast shall pay a tax of one dollar, and in every suit in equity, a tax of two dollars-” Rev. Code, ch. 28, § 4. By the same statute, “ all fines, amercements,, forfeitures and taxes on suits,” are appropriated for the purpose of defraying the costs of State prosecutions, and the contingent expenses of the county. And it is made the duty of the clerk to report all such taxes, fines, forfeitures and amercements, and to account and pay them over to the proper officer. Under this statute the clerk collected the amount of taxes on…
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