The Skyland post. [volume] (West Jefferson, N.C.) 193?-1988, 1939-10-12
COUNTY WINS CASE
AGAINST EX-SHERIFF

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Miller in settlement of December
26, 1888, reported a balance OF
partial payments and credits OF
$3.772.82. "This is the amount, &C
cording to his settlement, it takes
to balance the sheriff's accounts
H. M. Miller was charged
with sheriff's account in settle
ment with 1882 taxes $192,221.27,
with land sales, insolvents and
discounts $52,96279, leaving ba-
lance due the county OF Sl43,-
1854 The defendant also re-
ports in his receipts of taxes for
1888, $14O,O85.66, which left a ba-
lance of $3,772.82 to be accounted
for by the defendant. Henry M
Miller does not carry this amount
of $3,77282 as the amount. on
hand in his next settlement, but
is dropped from the amount car
ried forward. His report as treas
urer also shows that he had on
hand in his settlement for 1892
taxes and in sinking fund $685.
900; cash in bank, $27,590.67; and
cash on hand, $10,722.87, making
total of $73,31354 and his next
annual report shows that he be-
gins with this amount in hand
and did not carry over into this
report the $3,772.82, amount of
I partial payments and credits col
lected by the defendant.
1.-THE referee, therefore, finds
as a fact that H. M. Miller is in
debted to Ashe in the sum of 3d.
1892, as shown by his report and
not in the sum of $4,569.91, as
claimed by the plaintiffs
Explanation given on the $10,-
900 item was: e. The $4,000 was
refunded by the Chemical Bank
and Trust Company of New York
on October 10, 1888 and the mo-
ney deposited in the bank in
West jefferson to the credit of
H. M. Miller. Prior to this time,
the sheriff had sent approx
mately $4,000 to the Chemical
Bank and Trust Company to be
paid on bonds and coupons of
Ashe county and that Miller had
received credit for the full
amount of that check. I'm the de-
PENDANTS settlement of December
26, 1888, Henry M. Miller, as She
riff and treasurer, did not charge
himself with this check upon it's
return from New York and there
fore did not account to the coun-
ty for $4,000. Henry M. Miller
was charged with the full 1882
taxes amounting to $196,221.27
and received credit for land sales,
insolvents and discounts of $751;
962.79. He also accounted for
pink tickets collected of $780,
085.66, which left balance due
of $3,772.82 This $4,000 item
should have been added to his re-
ceipts and he should have &C
counted for $4,000 more than the
amount shown in said report and
the defendant should have charg-
ed himself with a return of this
$4,000 in his settlement with the
county, which he failed to do ="
and that he and his bondsmen are
indebted to the county the sum
of $13,772.82, less credit of $847,-
10, leaving net amount due by
the defendant to the county of
$12,925.72 - and should bear
interest at rate of 6 percent from
date of demand made, which was
July 5, 1887.
In regard to the sheriff's settle
ments with former boards, Judge
ruled that mutual mis-
takes of fact and that the settle
ment by the defendant with the
plalntlffS are not bar to re-
covery of this amount.
During this period Judge Has
tings ruled that Miller did not
owe around $4,000 or $1,000 that
the plaintiffs claimed was owing.
These amounts included beer Ii
censes, $500 for bond premium
paid by the county and $934.OO
for fees allowed on tax sales.
In connection with the tax
sales, the referee concludes that
as matter of law that the Gre
dit to Henry Miller of 1894 as
fees on taxes sales for 1888
taxes made in March, 1884, was
legal, as the law allowed the
sheriff to retain and to be paid
for all processes served by him.
He cited the law relative to the
sheriff, which was that by an
act of legislature in 1929, it pro-
vided that the sheriff of Ashe
county shall be placed on a SAL
airy of $3,600.00 a year in lieu of
all other compensation that
in 1881 this law was amended to
include "the sheriff shall have the
right to be paid and to retain