Commissioners of Orange County v. Bain
Supreme Court of North Carolina
Appeal from judgment and order dissolving injunction .and denying mandamus, rendered by Daniels, J., at chambers, in Durham, 15 December, 1916. This is an action to compel tbe defendant, former sheriff of Orange County, to turn over the tax lists of 1916 to Charles G. Rosemond, who was elected sheriff of said county in November, 1916. The defendant R. D. Bain had served two terms as sheriff of Orange County, and was entering upon his third term when the General Assembly, on…
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Appeal from judgment and order dissolving injunction .and denying mandamus, rendered by Daniels, J., at chambers, in Durham, 15 December, 1916. This is an action to compel tbe defendant, former sheriff of Orange County, to turn over the tax lists of 1916 to Charles G. Rosemond, who was elected sheriff of said county in November, 1916. The defendant R. D. Bain had served two terms as sheriff of Orange County, and was entering upon his third term when the General Assembly, on 29 January, 1915, enacted a law entitled “An act to fix salaries for public officers in Orange County,” but the…
1Opinion of the CourtAlleN, J.
It has been the custom in this State for the retiring sheriff to collect the taxes due on tax lists already in his hands, and this custom has the sanction of numerous judicial decisions.
In Fitts v. Hawkins, 9 N. C., 396, Talor, C. J., says: “A sheriff who is elected for the first time has nothing to do with the list of the preceding year before he was in office. The clerk has delivered them to his predecessor, who alone has authority to collect under them; and the law makes no provision for setting them over to the new sheriff, as in case of prisoners and writs. If he receive the lists and…
2Cases cited8 opinions
- Mills v. . DeatonSupreme Court of North Carolina · 1915
- State Ex Rel. McNeill v. SomersSupreme Court of North Carolina · 1887
- State Ex Rel. Coffield v. McNeillSupreme Court of North Carolina · 1876
- Perry v. . Campbell and OthersSupreme Court of North Carolina · 1869
- State Ex Rel. Martin v. LongSupreme Court of North Carolina · 1848
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