Perry v. . Campbell and Others
Supreme Court of North Carolina
COVENANT, tried before Mitchell, J., at Spring Term 1868 of the Superior Court of Alexander. The plaintiff in .this case was sheriff of Alexander county, and under the revenue laws of 1866 was required to collect the public taxes in his County for that year.
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COVENANT, tried before Mitchell, J., at Spring Term 1868 of the Superior Court of Alexander. The plaintiff in .this case was sheriff of Alexander county, and under the revenue laws of 1866 was required to collect the public taxes in his County for that year. On the 18th of July 1866, the defendant Campbell, covenanted' with the plaintiff to collect the State and county taxes; and to indemnify him against all loss and liability, and a bond was executed by him with proper conditions, the other defendants being sureties. Campbell received the tax lists at the same date, and entered upon the…
1Opinion of the CourtDick, J.
(After stating the facts as above.) In this State the fiscal authority of a sheriff in collecting the public taxes is not a necessary incident of the office of sheriff and does not always terminate with it. This authority and duty is defined and regulated by. the revenue laws of the State. By these laws it is made his duty, on or before a certain day, to receive the tax lists, and proceed to collect and make due return of the public taxes, within a specified period. To enable him to perform this duty, he is invested with ample and summary authority. When he receives the tax list his…
2Cited by6 opinions
- State Ex Rel. Coffield v. McNeillSupreme Court of North Carolina · 1876
- Somers v. Board of CommissionersSupreme Court of North Carolina · 1898
- Commissioners of Orange County v. BainSupreme Court of North Carolina · 1917
- Davis v. . MossSupreme Court of North Carolina · 1879
- State v. Alston.Supreme Court of North Carolina · 1900
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