State ex rel. Board of Education v. Carfer
West Virginia Supreme Court
Error to Circuit Court, Wood County. Separate suits by the State for Use of the Board of Education of Williams District, the Board of Education of Par-kersburg Independent District, and the County Court of Wood County, and suit by the State, on the relation of W. S. Hallanan, State Tax Commissioner, against W. H. Carfer and others. Demurrer to declarations in each case sustained, and a judgment of dismissal entered, and plaintiff in each case brings error.
1Opinion of the Court
Ritz, Judge:
The defendant W. IT. Carfer was sheriff of the county of Wood for the term of four years beginning on the first day of January, 1905. ITe gave his official bonds as such sheriff and ex officio treasurer for the county and the respective school districts. The declaration in each of these cases avers a breach of the conditions of such bonds, in that the said Carfer failed to account for interest collected by him on taxes which came into his hands, and which fact was discovered by an audit made under the supervision of the state tax commissioner. The declarations do not aver when…
2Cases cited4 opinions
- Harman & Crockett v. Maddy Bros.West Virginia Supreme Court · 1905
- State v. HaysWest Virginia Supreme Court · 1887
- State v. KeadleWest Virginia Supreme Court · 1908
- Board of Education v. ParsonsWest Virginia Supreme Court · 1883
3Cited by1 opinion
- File v. BsharahWest Virginia Supreme Court · 1927