{
  "id": 8682938,
  "name": "THE COMMISSIONERS OF GREENE v. WILLIAM J. TAYLOR and others",
  "name_abbreviation": "Commissioners of Greene v. Taylor",
  "decision_date": "1877-06",
  "docket_number": "",
  "first_page": "404",
  "last_page": "407",
  "citations": [
    {
      "type": "official",
      "cite": "77 N.C. 404"
    }
  ],
  "court": {
    "name_abbreviation": "N.C.",
    "id": 9292,
    "name": "Supreme Court of North Carolina"
  },
  "jurisdiction": {
    "id": 5,
    "name_long": "North Carolina",
    "name": "N.C."
  },
  "cites_to": [],
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  "last_updated": "2023-07-14T20:46:21.915598+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
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  "casebody": {
    "judges": [],
    "parties": [
      "THE COMMISSIONERS OF GREENE v. WILLIAM J. TAYLOR and others."
    ],
    "opinions": [
      {
        "text": "Reade, J.\nThe defendant Sheriff was duly elected Sheriff on the 7th of August, 1869, for the term of one year, and gave bond with the other defendants as his sureties, conditioned that he would collect and pay over the County and school tax during his continuance in office.\nIt is not explained in the case why the election was for one year instead of for the usual term, but no point was made as to any irregularity in the election, if there was any, and therefore we give no consideration to it: nor was any point made as to any irregularity in the bond ; nor indeed \u2022would such an objection have availed anything so far as we \u00aban see under our statute for curing defects and irregularities in official bonds. Bat. Rev., ch. 81, \u00a7 16.\nBut His Honor was of the opinion that the plaintiff could snot maintain the action \u201c because the bond sued on is not responsible for the taxes of 1869.\u201d We do not agree with TIis Honor. The bond by its 'precise terms is liable for all -fhe taxes \u201cduring his continuance in office.\u201d It does not matter, therefore, whether he collected taxes in 1869, or in 1870, or in both ; his bond covers them. We suppose that -the idea was that the tax list for 1869 was in the hands of his predecessor and that he, if living, or his administrator if he was dead, was entitled to collect the tax list for 1869. That may be so; but still if the defendant did in Tact collect them, then the bond covers them, and it is not for him or his sureties to say that they are not liable for them. It is their covenant that they will pay all that he collects during his continuance in office.\nHis Honor further held that the action'could not be maintained because the plaintiff had not \u201cspecified\u201d any error in the amount of the taxes as settled by the Sheriff with the County Treasurer, and approved by the Board of Commissioners, as provided for in Bat. Rev. ch. 102, \u00a7 40. How could the plaintiff specify anything ? The defendant took care, that there should be no opportunity to specify, lie did not itemize his account. He simply said that he had collected :so much, and had paid it over\u2019to the Treasurer. And of course all that the plaintiff could do was to say generally, You have collected more than that.\u201d And although it is \u25a0true, both outside of the statute and under it, that in order to surcharge and falsify an account you must specify the Items, yet that is only true where there are items to specify, .\u25a0and here there were none. And furthermore the statute provides for opening the settlement, not only where you can \u00bfspecify errors, but where there is \u201cfraud.\u201d And where a public officer renders his account and does not render a true \u2022one, that is prima fade fraud. And if he is squeamish about .a revision of his accounts, it might be well enough to try what virtue there is on the criminal side of the Court. It sounds badly and smacks of corruption when public officers are unwilling to open their accounts to a fair inspection; .and it is just as bad where their sureties encourage them in it.\nBut the plaintiffs say, that although they cannot specify accurately because the amount is not itemized, yet they are informed and believe that the errors were in not charging the Sheriff- with the unlisted taxes and in allowing him insolvent taxes, and. also an order given on the Treasurer for said taxes; \u2014 that is to say, that the Commissioners had allowed him those taxes and given him an order on the Treasurer, which he had credit for, and that in his.final account he claimed credit a second time. Now this would seem to be quite specific, and if true, quite fraudulent. The plaintiff ought to have been allowed to show whether the allegation was true.\nThere is error.\n'PER Cukxam. Venire de novo.",
        "type": "majority",
        "author": "Reade, J."
      }
    ],
    "attorneys": [
      "Mr. JEL. F. Grainger, for plaintiffs.",
      "Mr. W. N. H. Smith, for defendants."
    ],
    "corrections": "",
    "head_matter": "THE COMMISSIONERS OF GREENE v. WILLIAM J. TAYLOR and others.\nSheriff \u2014 -Official Bond \u2014 Settlement of Taxes \u2014 Fraud. '\n1. The bond of a Sheriff, conditioned for the due collection of taxes during Ms continuance in office, is liable for taxes collected by him upon a tax list which had been in the hands of his predecessor in office.\n2. Where a Sheriff had rendered an account of the taxes collected by him in a settlement with the County Treasurer, which account was not itemized; Held, in an action upon his bond, that it was not necessary for the complaint to specify any errors in such settlement.\n3. Such settlement cau.be re-opened for fraud, and when a public officer renders an account which is not true, it is prima facie fraudulent.\nCivil Action for Breach of Official Bond tried at Spring Term, 1877, of Greene Superior Court, before Moore, J.\nThis action was brought on the bond of defendant, Taylor, as Sheriff of Greene County.. The plaintiffs alleged that Taylor was elected Sheriff in 1869, for the term of one year, and. executed a bond with the other defendants as sureties on the 13th of August, 1869; that said Sheriff collected a-large amount of taxes and failed to pay over or account for a part thereof, viz: one thousand dollars; that a committee was appointed by the plaintiffs to examine and report on the accounts of Taylor for the fiscal year of 1869 ; that the report submitted by said committee did not itemize the account, and that the plaintiffs are unable to specify the errors therein; but they are informed and believe that the error in the report was in not charging Taylor with the unlisted taxes, and in allowing him the insolvent taxes in an order on the County Treasurer for the same. The defendants in their answer alleged that Taylor had paid over and accounted for said taxes and had receipts in full from the Treasurer. Upon the hearing Ilis Honor was of opinion ; (1.) That the bond sued on in this ease is not responsible for the taxes of 1869 ; and (2) That the plaintiffs in their complaint failed to allege such specific error in the report of the committee of settlement for 1869, as is contemplated by Bat. Rev. eh. 102, \u00a7 40. Thereupon the plaintiffs submitted to a nonsuit and appealed.\nMr. JEL. F. Grainger, for plaintiffs.\nMr. W. N. H. Smith, for defendants."
  },
  "file_name": "0404-01",
  "first_page_order": 418,
  "last_page_order": 421
}