Reports of Cases At Law And in Chancery Argued And Determined in the Supreme Court of Illinois 31 (January And April Terms 1863)
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The only question presented for decision is, as to the liability of the sureties, for the default of the deputy sheriff, in not paying over the State and county taxes collected by him as such deputy, on the lists placed in his hands for collec- tion by the sheriff. Mr. Emery A . Storks, for the plaintiffs in error. The sheriff, as such, is not bound to collect taxes ; and his deputy is only bound to the discharge of such duties as apper- tain to the office of sheriff. That the offices of sherif...f and collector of taxes are, although reposed in the same individual, entirely distinct and independ- ent in their character, will appear by a comparison of the provisions of the statutes in relation to each. The following have reference to the manner of qualification 1863.] Wood et al. v. Cook. 273 Briefs of Counsel. of the sheriff, prescribe his duties, provide for the perform- ance of the duties of his office in case of his death, etc. Scates' Comp., p. 1122, sects. 1, 2, 5, 10 ; ib., p. 800, sees.
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