Malony v. Mahar

The deputy county treasurer, has power, in the absence of the treasurer, to administer the oath which § 9 of R. S. 1838. p. 87, requires the township collector to make “ before the county treasurer, or in his absence, before a justice of the peace,” on return of unpaid taxes on lands in his township. The language of this section does not restrict the general power of the deputy “ to perform all the duties of the treasurer, in his absence,” conferred by R. S. 1838, p. 42, § 22.