Legal Opinion

Wheeler County v. Keeton

Oregon Supreme Court

Decided May 26, 1908PublishedCited by 2 opinions

From Wheeler: William L. Bradshaw, Judge. Statement by Mr. Justice Moore. This is an action by Wheeler County against P. L. Keeton, its former sheriff, and the sureties on his official undertaking, to recover money received by him for taxes, and which sums he retained.

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From Wheeler: William L. Bradshaw, Judge. Statement by Mr. Justice Moore. This is an action by Wheeler County against P. L. Keeton, its former sheriff, and the sureties on his official undertaking, to recover money received by him for taxes, and which sums he retained. The complaint states the jurisdictional facts entitling the plaintiff to institute the action, and alleges in effect that in June, 1902, Keeton was duly elected sheriff of Wheeler County, Oregon, to serve for a term of two years from the first Monday in July then next following; that he accepted the trust, filed the required…

1Opinion of the CourtJustice Moore

The question to be considered is whether or not an action can be maintained against the sureties on a sheriff’s official undertaking, to recover moneys received by that officer as taxes, and for which he failed to account, when no bond was required of or given by him as tax collector. As the inquiry involves the construction of a statute, it is thought proper to call attention to the law applicable in this state to the election and qualification of a sheriff and his duties as tax collector.

General elections are held on the first Monday in June biennially (Const. Or. Art. II. § 14). The…

2Cases cited1 opinion

  1. Columbia County v. MassieOregon Supreme Court · 1897

3Cited by2 opinions

  1. Anderson v. JohnsonOregon Supreme Court · 1935
  2. Wheeler County v. KeetonOregon Supreme Court · 1908

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