The Weston Democrat. [volume] (Weston, W. Va.) 1875-current, 1879-03-08
Q5bf 1f1t,aetas

- eH.SeIi' .'SiiSSsl u
proved security i'm penalty equal te
double tho amour. Of such money as
may come 10 their hands respectively,
in any ono year, has such effect.
This clause doe, not in express terms,
modify or repeal Tie provision. iot tho
act Of 1870, before referred TO. "and
tha. in the discharg otIhis duties. (tho
sheriff . under this act. ho and his So
curitie, in his official boud his and
their legal Representatives,, shall DO
subject 10 tho same penalties. liabilities.
motions and remedies which he and
they now are, or hereafter shall 3be!sub-
ject to in relation 20 State taxes =
Does il baye that effect BY implication?
May not the clause 10 each act referred
to stand consistent the one with tho
other? If 50, did not the Law which
dsv vOlved upon the sheriff tho duty Of
collecting the school mouies, render, his
securitie. liable for their proper, dis
bursements : Thoilaw a. tho date Of
said bond clearly deyolyed upon, the
sheriff the duty Of! collecting the school
,nonies, but Is 70 Che resp ousibility Of
the securities, i Ihayeih nero, trouble
ia nIarriving ata satisfactory conclusion.
| haye examined with caro- the au.!
.horities bearing upon ,ho quos.
tion cited BY the counsel on both sides.
Rut for the act Of February.
1872 there would DO no doubt upon
the subject. The construction d, il
asked for on tho partIofIthe defendants,
Is, that said words "and tho Circuit
Courts Of the several counties, or the
Judges thereof in vacation, shall re-
quiro said .heritEs befor proceeding to
collect or receive said monies. to OK
eeute an additional bond With approved
security in penalty equal % double
the amount Of such monies as may
come into their hands respectively in
any ono year" prohibits tho sheriff
from collecting the school taxes q, o. n lre.-
csiving money before executing The
additional bond. Ittmakes no proyis.
.ioniin case DO fails give the bond ].
to enforce him 70 DO SO. or provide
5o!hsri means for collecting the tax OF,
receiving The money. lt can hardly
ibol.upposed that the Legislature in
tended that IL the ditional bond was
:uoti given, tho taxes were no! To- be-
collected aud tho schools 70 close. II
,ha, Legislature intended that tho taxes
were not tl be collected until tho bond
was 81 zen, i. would have used more
appropriate words 10 declaring is ia.
tention. e The act Of 1870 clearly de-
vOlved tho duty Of collecting tho taxes
on the sheriff; and looked alone o bis
general bond for. Responsibility for
faithfully accounting for the samo. In
fact, tits plainly 50 expressed and it
is difficult to determine the objcc. in ia
passing tho act Of February = 1879.
unless it might be apprehended that
the penalty Of tho sheriff bond might
mol be sufficient to cover The other re- fe.
sponsibilisies Of the sheriff and the
school taxes in addition, and therefore
it'was necessary % require an 3D.
ditioaat bond. Not q spscial tond for (,
tho ,chOOl taxes as required by tho 46th
Sec; Of the school Law Of 1S7a-S.
This act Of 1872, did not state even
what the condition Of the bond should
DO. III GaIy required the penalty Of
the additional bond 70 le double the