O'Connor v. Board of County Commissioners

Laws 1885, c. 2, § 5 (G. S. 1894, § 1567), changed the previous method of enforcing the payment of delinquent personal property taxes by providing that the county treasurer shall in April of each year certify to the clerk of the district court of his county a list of such delinquent taxes. Thereupon the clerk is required to issue his warrants to the sheriff of the county directing him to collect the amount of such delinquent taxes, together with 25 cents from each delinquent, as compensation to the clerk, “provided that in case the sheriff shall fail to collect the tax, such sum of…