Case Name: J. S. BRASWELL v. RICHMOND COUNTY
Court: Supreme Court of North Carolina
Jurisdiction: North Carolina
Decision Date: 1935-11-01
Citations: 208 N.C. 649
Docket Number: 
Parties: J. S. BRASWELL v. RICHMOND COUNTY.
Judges: 
Reporter: North Carolina Reports
Volume: 208
Pages: 649–653

Head Matter:
J. S. BRASWELL v. RICHMOND COUNTY.
(Filed 1 November, 1935.)
Sheriffs B c — Sheriff held not entitled to commissions on amounts collected by auditor on tax sale certificates purchased by county.
Defendant county paid plaintiff sheriff all commissions allowed by statute for collection of taxes made by plaintiff sheriff in money, and allowed him credit in his settlement for tax sale certificates purchased by the county upon sale of the land for taxes by the sheriff as provided by law. After the tax sale certificates were turned over to the auditor, certain sums were collected thereon by the auditor from the taxpayers whose lands had been sold. Held: Plaintiff sheriff is not entitled to commissions on the cash collected by the auditor on the tax sale certificates. C. S., 8037, 8049; ch. 107, Public-Local Laws of 1924. Defendant’s petition for a rehearing of this ease reported in 206 N. C., 74, is allowed.
Clabkson, J., dissenting.
Appeal by defendant from Stack, J., at September Term, 1933, of EichMOND.
Petition for rebearing allowed, and judgment reversed.
Tbis action was beard at September Term, 1933, of tbe Superior Court of Eicbmond County, on defendant’s demurrer to tbe complaint on tbe ground that tbe facts stated therein as constituting eacb of tbe four causes of action on wbicb tbe plaintiff demands judgment are not sufficient to constitute sucb cause of action. Tbe demurrer was overruled and defendant excepted and appealed to tbe Supreme Court.
Tbe defendant’s appeal was beard at tbe Spring Term, 1934, of tbe Supreme Court. Tbe judgment of tbe Superior Court overruling tbe demurrer and allowing defendant time to file its answer to tbe complaint was affirmed. See Braswell v. Richmond County, 206 N. C., 74, 173 S. E., 41.
A petition for a rebearing of tbe appeal was filed by tbe defendant in tbe Supreme Court on 7 April, 1934, in accordance with Eule 44, Eules of Practice in the Supreme Court, 200 N. C., 811. The petition was duly considered and allowed on 11 July, 1934.
The appeal has been reheard on briefs filed by both the plaintiff and the defendant, and on oral arguments ordered by the Supreme Court.
W. R. J ones for plaintiff.
Fred W. Bynum for defendant.

Opinion:
CoNNOR, J.
The facts alleged in the complaint and admitted by the demurrer in this action are substantially as follows:
The tax books of Richmond County for the years 1927, 1928, 1929, and 1930, showing the total amount of the taxes levied upon the taxpayers of said county for each of said years, were duly delivered to the plaintiff, as sheriff of said county. It was the duty of the plaintiff to collect all the taxes due the defendant for each of said years, and to account for the same, as required by statute.
The plaintiff, as sheriff of Richmond County, made the settlement for said taxes, during each of said years, as required by statute. In each settlement, plaintiff was charged with the total amount of the taxes due for said year. He was credited with the amount collected by him, in money, and duly paid to the treasurer of Richmond County, he was also credited with the amount allowed by the board of commissioners of Richmond County as due by insolvent taxpayers, and with the aggregate amount of the certificates issued by the plaintiff to the defendant as the purchaser at tax sales made by the plaintiff as required by statute. At the date of each annual settlement, the plaintiff turned over and delivered to the auditor of Richmond County the certificates which had been credited to him in said settlement. The said auditor, since the dates of the said annual settlements, has collected from the taxpayers whose lands had been sold by the plaintiff the amounts shown by the said certificates as due for taxes, interest, penalties, and costs.
The defendant has paid to the plaintiff all the commissions allowed by statute for collection of taxes made by the plaintiff in money for the years 1927, 1928, 1929, and 1930, and has declined to pay to the plaintiff any commissions on the amounts collected by the auditor of Richmond County on the certificates which had been duly credited to plaintiff in his settlements for said years.
In this action the plaintiff demands judgment that he recover of the defendant commissions on the amounts which the auditor of Richmond County has collected on the tax-sale certificates delivered to said auditor by the plaintiff.
After further consideration of the statutes pertinent to a decision of the question presented by this appeal, we are of the opinion that the plaintiff is not entitled to recover of the defendant on th.e facts alleged in bis complaint, and that there is error in the judgment overruling the defendant's demurrer to the complaint. For that reason, the judgment is reversed.
Under the provisions of chapter 107, Public-Local Laws of North Carolina, Extra Session 1924, the sheriff of Richmond County is entitled to the commissions allowed by said statute only on the amounts collected by him, as taxes, in money. In his settlement with the treasurer of Richmond County, the said sheriff is entitled to credit for the aggregate amount of the tax sale certificates which he has issued to Richmond County, as the purchaser at tax sales made by him as required by statute. C. S., 8049. After the certificates issued by the said sheriff to said county have been duly allowed to him as credits in his settlement, and have been delivered by him to the auditor of said county, C. S., 8037, the said sheriff has no further liability on account of said certificates, nor has he any right to commissions on amounts thereafter collected by the county auditor, or by any other county official duly authorized to collect or receive money for the county on account of said certificates.
The judgment of this Court on the former appeal in this action is overruled.
Petition allowed.