In re the Estate of Harris

Taylor, S.

The questions presented are of law only and may be stated as involving (1) the right of sureties upon a school tax collector’s bond who have made good the collector’s defalcation to be subrogated to the rights of the school district and to priority, and (2) whether an indebtedness of one of the sureties to the tax collector should be offset against the amount paid by force of the bond and the priority, if any, allowed as to the difference only.

The nature of the relationship of a school tax collector to his district is a peculiar one; he is in some respects a bailee, but yet is…