Board of Commissioners v. Wall
Supreme Court of North Carolina
ActioN brought by the commissioners of Stokes county upon the bond of the defendant as Sheriff of Stokes county. It was referred to J. W. Neal who reported that the balance due by the Sheriff for the taxes of 1891 and 1892 was on Sept. 5th, 1894, $1,199.50, of which no part has been paid since said date.
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ActioN brought by the commissioners of Stokes county upon the bond of the defendant as Sheriff of Stokes county. It was referred to J. W. Neal who reported that the balance due by the Sheriff for the taxes of 1891 and 1892 was on Sept. 5th, 1894, $1,199.50, of which no part has been paid since said date. He also reported that no insolvents had been allowed by the board of County Commissioners in any of the various settlements for the year 1892 with defendant, and that the plaintiff, at the time of taking this account, requested a correct and verified list of insolvents, for the year 1892, of…
1Opinion of the Court
Clark, J.:
The defendant being in default by reason of not collecting and paying over the taxes in full was properly chargeable with the amount of the tax list and the burden of a discharge of any part thereof was upon him. Vest v. Cooper, 75 N. C., 519.
The statute applicable (Acts 1891, Oh. 326, Sec. 38 (2) prescribes that no tax due from insolvents shall be credited to the sheriff unless allowed by the County Commissioners upon proof as therein 'required and before the day of settlement. Section 105 of the same Act fixes the time for the sheriff to settle the State taxes “on or before the…
2Cases cited1 opinion
- Vest v. . CooperSupreme Court of North Carolina · 1876
3Cited by2 opinions
- Williamson v. Jones.Supreme Court of North Carolina · 1900
- Graves v. . CopeSupreme Court of North Carolina · 1926