Vest v. . Cooper
Supreme Court of North Carolina
This was a Civil ActioN, on a bond given by a deputy to his principal, tried before bis Honor, Judge CANNON, upon exceptions to the report of a referee, at Spring Term, 1875, of Cherokee Superior Court. The plaintiff was Sheriff of Cherokee County in 1868, and in August, of that year, appointed one J. W. fi- Piercy his deputy, taking from him a bond in the penal sum of $8,000, with the defendants as sureties.
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This was a Civil ActioN, on a bond given by a deputy to his principal, tried before bis Honor, Judge CANNON, upon exceptions to the report of a referee, at Spring Term, 1875, of Cherokee Superior Court. The plaintiff was Sheriff of Cherokee County in 1868, and in August, of that year, appointed one J. W. fi- Piercy his deputy, taking from him a bond in the penal sum of $8,000, with the defendants as sureties. The condition of the bond was: “That.the said J. W. C. Piercy collect the tax, both State and county, for the year 1868, and pay the same to the said C. C. Vest, Sheriff as aforesaid,…
1Opinion of the CourtPearsoN, C. J.
1. We concur in the view taken by the accountant, and sustained by his Honor — that as Piercy was in default by reason of not collecting and paying over the taxes, as prescribed by law, he was to be charged with the tax list, and that the burthen of discharge was on him. The defendants’ exception respecting this question is oyer-ruled.
2. We are of opinion that when an accountant sets out in his account that the defendant is entitled to discharge for certain amounts, he is to be taken as finding the facts necessary to support the item of discharge. For illustration, when the accountant enters…
2Cited by2 opinions
- Board of Commissioners v. WallSupreme Court of North Carolina · 1895
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