Bennett v. McWhorter
West Virginia Supreme Court
Jesse F. Phares was sheriff of Randolph, county in 1861-62. Some of his sureties gave him notice that they would be liable no longer on his bond of office, whereupon he filed a new bond on the 28th day of July, 1862, with 'William Bennett, George W. Yokum, Squire B. Daniels, Benjamin I Phares, Benjamin Phares, Adam Orawford and William C. Chenowith, as his sureties.
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Jesse F. Phares was sheriff of Randolph, county in 1861-62. Some of his sureties gave him notice that they would be liable no longer on his bond of office, whereupon he filed a new bond on the 28th day of July, 1862, with 'William Bennett, George W. Yokum, Squire B. Daniels, Benjamin I Phares, Benjamin Phares, Adam Orawford and William C. Chenowith, as his sureties. In consequence of the sheriff not paying into the State treasury the taxes and licenses assessed in the county of Randolph for the years 1861-62, the auditor of the State, J. M. McWhorter, Fsq., gave notice, as provided for by…
1Opinion of the Court
Brown, President.
By the code of 1860, chapter 36, section 1, the taxes assessed in any county were to be collected by the sheriff of the county. By section 2, he was to commence the collection yearly on the 1st day of July, and might after such time make distress. By section 4, no distress could be made for taxes after the sheriff had had more than two years to collect the same. By section 21, the taxes so assessed and collected were to be paid into the treasury, as follows: three-fourths on or before the 15th day of December of the year in which the same were assessed, and the remaining…
2Cited by7 opinions
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- Lee v. TapscottCourt of Appeals of Virginia · 1796
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