Court Opinion

ID: 9808176
Source: CourtListenerOpinion
Date Created: 2023-08-31 20:29:41.197781+00
Date Added: 2024-06-11T12:09:43.918434
License: Public Domain

BeowN, J.,
concurring: In my opinion, there is a marked distinction between this ease and Mills v. Deaton, 170 N. C., 388. In that case Sheriff Deaton succeeded himself. When be qualified in December, 1914, for tbe second term tbe office of sheriff became a salaried office, which compensated tbe incumbent for all loss of fees. At that time Deaton bad tbe tax lists of 1913 in bis bands, which bad been given him 1 October, 1914. As be succeeded himself, we held that be could not receive tbe salary and tbe commissions both; and, further, tbe Iredell statute differs from tbe statute now under consideration in tbe material .particular pointed out in tbe opinion of tbe court.
In this case tbe sheriff did not succeed himself, and went out of office with a partially uncollected tax list in bis bands with which be bad been charged and for tbe collection of which be bad given bond. It was bis privilege and duty under tbe statute to finish tbe collection and to account for tbe taxes. His successor, Rosemond, bad no authority to collect these taxes. Only tbe defendant Bain was invested with that authority. Inasmuch as Bain only could finish tbe collection, be was entitled to deduct tbe commission for collecting in bis settlement. Tbe Legislature failed to invest tbe succeeding Sheriff with tbe power to collect tbe preceding year’s taxes. As that could be done only by Bain, and as be was still charged with their collection, it evidently was not tbe purpose of tbe Legislature to deprive him of his commissions.
A similar condition arises when a sheriff dies in office. His successor has no authority to collect tbe tax lists in tbe deceased sheriff’* bands for collection. Tbe law provides that tbe bondsmen shall appoint a tax collector, and be receives bis compensation in tbe commissions allowed by law for collecting.