Goldsmith v. McAnally

The county treasurer and board of county commissioners of Montrose county, Colorado, sought by mandamus to compel the county sheriff of Montrose county to serve in said county a distraint warrant issued by said county treasurer to said sheriff for the purpose of collecting delinquent personal property taxes of Baranowsld and Boyer, a copartnership. Holding that the sheriff was under no legal duty to serve a distraint warrant, the lower court sustained a demurrer to the alternative writ and entered judgment of dismissal.

If the sheriff of Montrose county was under a legal duty to serve within…