Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1886-07-30
Note for Treasurers.
THESE OFFICERS CANNOT PAY THEIR
DEBTS TO THE STATE IN COUPONS.


damus case of Burgess vs. Winston, sheriff,
is already known to our readers, but the
of the principle settled gives
interest to the full opinion. which has
been filed. as follows
It appears from the facts In this case
that K. r. Burgess was the collector of
taxes and treasurer Of N Northumberland
county, in Virginia, and as such collected
and received the taxes due to the State to
the amount of 1922 SO. which, with in
terest, amounted at the time Of this suit
to So .794.73. for which he has not account
ed. G.. T. Burgess is the surety on his
bond for the faithful performance of his
official duties. The State of Virginia. by
its proper officers. brought suit and re-
covered C judgment for the sum above
stated, and Winston. the sheriff. was d.
rected to enforce the same by an execution
issued on the judgment. The petitioners
rendered tax-receivable coupons for the
amount due, which the sheriff refused to
receive in payment. The defendants filed
their petition for mandamus in State
court to compel the sheriff to receive the
coupons In satisfaction of the States
claim, and then removed the cause, by
proper process. to this court. The refu-
sal'of the tender by the sheriff was based
upon the act of Virginia, approved De-
cember "a. 1872. by which it was declared
that it should not be lawful for any collec-
tor of taxes to convert any moneys re-
ceived by him into coupons. but that such
collector should account to the Treasury
In money for all received by him in mo-
ney. The act likewise forbade him to
convert any money received by him into
coupons, directly or Indirectly.
This was the law of Virginia relating to
the Office of county treasurer at the time
Of his appointment to, and acceptance of,
the Office. It lis his contract with the
State, and G. T. Burgess was surety that
he would faithfully perform it.
Having embezzled the sum of So ,222 IS
of the States money, he comes into this
court as debtor of the State. to take adj
| vantage of the right of tax-receiva ble-cou.
pon-holders. to pay their debts to the State
in coupons. But the collector never was
debtor to the State in the usual meaning
of that term !; he was mere bailee.
The money he collected was always the
States, and never his. and his contract
with the State was to pay the money he
received for taxes in money, and his petit
tion here is that he may pay it in coupons
| in violation of his contract. 1t is not ir
the power Of bailee to change his rela
tion to the bailor, by his own will, into
that of debtor, and though the State has
recovered judgment against him, it as
not altered his relation to it. nor subvert
ed the contract he had with it as treasur
or. This Court has frequently held tina
tax receivable coupons must be received
for all public dues.
1t is the established law now, but it ha'
never held that a person cannot make
contract with another that he will not pal
in coupons but will pay in money. He car
waive his right to pay in coupons if he 81
choose, and that is what petitioner did.
He likewise agreed by taking his offic'
that he would not convert any money re.
ceived by him as treasurer into coupons
and now he asks, having In his possession
nearly 50, 600 Of the States money, to b.
allowed to convert that amount into tax
receivable coupons and tender them to th'
State in lieu of that much OF the Stat p
funds which he contracted to pay in mo
ney.
G. T. Burgess, the surety, is in no bet
ter position than the treasurer, except tina
he has not taken any Of the States funds
fraudulently.
He is surety that the treasurer would
faithfully perform his duty as such officer
This the treasurer has utterly failed to do
By his bonds as surety Burgess agreed tina
the treasurer would pay all moneys receiv
ed by him in money in like funds. Thi
he has failed to do, and the surety cannot
be allowed by granting this petition fol
mandamus to pay In coupons for him.
The petition for mandamus is refused
with costs.