People v. Burkhart

Citations

• 76 Cal. 606
• 18 P. 776
• 1888 Cal. LEXIS 945

Syllabus

<p>Sheriff—Tax Collector—Official Bond.—The offices of sheriff and tax collector are distinct, and require separate bonds, though held by the same person. When a sheriff is ex officio tax collector, the obligation to pay over taxes collected pertains to his duty as tax collector, and not as sheriff.</p> <p>Id. — Statute of Limitations. — The limitation of an action against a tax collector and the sureties upon his official bond for failure to pay over taxes collected is not that of two years prescribed by subdivision 2 of section 339 of the Code of Civil Procedure, concerning an action against a sheriff, though the sheriff be tax collector ex officio; but is four years from the time of his dereliction of duty, as prescribed by section 337 of that code.</p>