
    William Lenoir, Chairman, v. James Wellborn & others.
    From Wilkes.
    By the act of 1819, {Rev. eft. 499,) the‘Sheriff who is in office on the 1st day of April in each year, is bound for tlie taxes collectable during that year, although his term may expire before they can be collected.
    Therefore, where a Sheriff was elected after the 1st day of April, and resigned in February ensuing, he is not liable for the collection of any taxes.
    Debt upon the official bom! of George G. Witherspoon, as Sheriff of Wilkes. The condition of whirl) was “ that the said G. G. W. Sheriff, &c. shall settle with the County Trustee for the County, Jail, and Poor taxes for the year 1821, in (he time prescribed by law.”
    The breach assigned was, that G. G. Witherspoon, had not collected the taxes imposed in the year 1820.
    On the trial, a verdict was taken for the Plaintiff subject to the opinion of the Court, upon the following case :
    
      G. G. Witherspoon was elected in April 1821, when he gave the bond on which this suit was brought — he held the office of Sheriff until the ensuing February term of the County Court, when he tendered his resignation, which was duly accepted and a successor appointed.
    At April term 1821, sundry taxes were imposed for the year 1820, and at the same term, in the year 1822, sundry others for the year 1821, when the Court directed that the tax hooks for the year 1821, should be delivered to the'successor of G. G. Witherspoon. At April term, 1821, the tax lists for the year 1820, had been delivered to one Thomas Witherspoon, who was the predecessor of G. G. Witherspoon, Thomas Witherspoon, being at that time acting Sheriff.
    • No tax lists were ever delivered to G. G. Witherspoon, and his election took place after the first day of April 1821.
    
      Upon this rase, his hoiior'Ju-ige Norwood, set aside Hie verdict and diivf-ed a judgment lo be entered for the Defendants, from which the Plaintiff appealed.
    
      Wilson* for the Plaintiff, submitted the case without argument. No Counsel appeared for the Defendants.
   Tatuór, Chief-Justice.

The question in this case is, whether the sureties for G. G. Witherspoon, late Sheriff of 'Wilkes, are liable for the taxes of 1820, by virtue of their bond. It appears from the record, that Witherspoon was elected Shcriff.at April session 1821, and that the bond is conditioned for the taxes therein specified, for the year 1821. To make the sureties responsible for any other taxes than those, would be going beyond the bond. But the taxes laid in 1821, were collectable only in 1822, with the exception of the case where persons were about to remove, to avoid the tax; before that period the Sheriff for 1821, had no power to act in that, respect, and when that time arrived, he had resigned the office, as he is permitted to do by law.-— “The respective Sheriffs are to proceed, after the first day of April, iu each and every year, to collect the taxes.” {Set of 1819, Rev. eh, 999.) Under the true construction of this act, the right to collect the taxes does not attach in the Sheriff unless he remain in office, after the first day of April, nor consequently can responsibility attach to bis sureties. The consequence of a different construction would be, to make two different sets of securities liable for the taxes of 1820, viz. the sureties of Thomas Witherspoon, who was Sheriff for that year, and who remained in office until after the first, of April 1821, and to whom the tax bills were then delivered, and the present Defendants, tin1 sureties of G. G. Witherspoon. By thus remaining in office, until the right to collect began, Thomas Witherspoon was bound to settle, with the Comptroller in October 1821, and although out of office, is invested witi) various powrrs to enforce the collection of taxes. (Acts of 1801, ch. 570—1814, ch. 872—1819, ch. 999).

Tin* County Court entertained a correct opinion of the orderly mode of proceeding, for they directed the tax bills to be delivered to the successor of G. G. Witherspoon. because lie was in oilier when the tax became collectable ; and ¡he bills of 1820, were delivered to Thomas Witherspoon, becauseV; «as in office in 1821.

The act of 1819 can only mean, (hat the Sheri IT then in office shall proceed lo coilect the taxes $ not any one, who had been Sheriff during the preceding' year ; for then if there liad been see era!, which shall be selected? By confining it to this period, much confusion is avoided $ and though the Sheriff should not be re-elected, or should resign immediately after his election, he may proceed nevertheless to collict the taxes, that the public may be secured, and his sureties indemnified. I am therefore of opinion that the judgment appealed from was correct.

Per CuiuAM.-^-Judgment affirmed.  