Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1886-07-20
NOT FOR TREASURERS
THESE OFFICERS CANNOT PAY THEIR
DEBTS 10 THE STATE IN COUPONS,
Eor Can Their sureties; So Says Judge
Bonds Recent Opinion in the
Burgess Case. sc.

The decision Of Judge Bond in the
mardsmus case Of Burgess rs. Win
ston. Sheriff, has already been an
uouDced in this paper, but the import
arce of the principle settled gives in
terest to the full opinion, which has
been filed--as follows:
It appears from the facts in this case thsI
u K. burgess was the collector oi axes snn
Treasurer OF Northumberland county, IN
Virginia nd ms such collected and received
the taxes cue The STATE TO tire amO0nt oi
ss 222 es, which with Interest amounted
at The time Of this suit 10 s31si:Is, tOr
which he has not accounted. q. L. burge<
Is tie surety on his bond for ihe faithful
performance OF his ofncisl duties ihe
State Of Virginia. by is proper oulcers.
brought suit and recovered Judgment Tor
the sum above stated. aud Winston, the
sheriff, was directed % enforce the same
by an execution issued on the Judgment.
The petitioners rendered tax recetva-
be coupons for the amount due. which tue
sheTifI refused TO receive 10 payment. Ihe
csfendants file9 their petition for = man
damus IN stale court tocompel me sneriH
60 receive the conpocs in satisfaction OF the
states claim, spd then removed tue cause,
by proper process. TO this court. The re.
frsai ol Inc tender hy the sheriff was based
uIon the act OF Nl-gtnis approved Decetn-
Der "a. 1872. by which IL was oecisred that
lt should not De awful for sny collett9f o.
tases 90 couyer. any moneys received by
HIM into COUPONS, bat inst such collector
should sccount 20 the Treasury in money
| for al revenue received by him In money.
| The act likewise forbade him TO oDnsort
any money received by him into coupons
| directly or indirectly.
This was the law Of Virginia relating TO
the Office Of county treasurer III the time or
MS appointment 10 and Eccs pts. &c or the
office IL is his contract with the state.
and u. 7. burgess Was surety that ne would
faithfully Perform It.
Having embezzled the sum OF So, ,222. es of
| the ~ Ate's money, he comes Into this court
ss debtor Of the State 10 take advantage
Of the right Of JaX-recelyabie-coupon nod
els 10 ray their debts Ia the State IN COZ
nups. Bui the collector never was debtor
10 tie State IN tue usual meaning OF that
term: he vas mere bailee.
The money ne collected was always ine
States and never his. and his contract
vita the state WAS To pay the money b. re-
celved fOi taS - IN money. and his peubon
here IS that he may ptE II IN coupons, IN
! violation OF his contract. II ls not N t1e
power o. hallee 10 change MS 70 alton %
he haIlCr by MIS- own Will into that %
debtor and though The state mas recovered
a Judgment against him ID has not altered
his relation % Il, nor suoyerted the Goa
tiact ne lad win y as treasurer. rms
court hiss iiequeuiy held mat taX-receiYs-
bic COUPONS must be received Tor all puolic
dues
lt.sIhe established law now. but IL has
never held that person cannot make =
contract with another iuat ne VIII not pay
IN COUPONS but viii pay n money. he can
waive his right TO ray IN coupons Z he 80
choose and that Is what petitioner did.
lie likewise agreed by taxing ais Office
that be would not convert any money re-
ceiVed y MIN as treasurer into coupons,
and now he asks. having "a his possession
nearly $4,000 Of the States money, 70 be
allowed TO couN srt mat amount. into tax
receivable coupons and tender them Ia the
state n lieu o. that much OF the states
funds Wh',h hC contracted TO pay IN money.
q 2 Burgess. the surety, Is IN no better
roeit:On than the treasurer, except that he
1ss no' taken any OF the states funds
lIavju emily.
Iie Is surety that the treasurer would
aNuful'y perfeTm his duty as such oilicer.
Tbs tie treasurer has utterly failed TO DO.
BY Lis bonds a. surety burgess agreed that
tue treasurer would pay all moneys re-
ceivtG by him " money IN Ike funds. THIS
he ass "a. led 10 DO, and the surety cannot
re allowed by granting this petition for
uaEdamus 10 pay IA coupons FOR him.
Inc petition ioT naucamus q refused,
with costs.