Bassett v. Governor

11 Ga. 207
CourtSupreme Court of Georgia
DecidedFebruary 15, 1852
DocketNo. 31
StatusPublished
Cited by9 cases

This text of 11 Ga. 207 (Bassett v. Governor) is published on Counsel Stack Legal Research, covering Supreme Court of Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Bassett v. Governor, 11 Ga. 207 (Ga. 1852).

Opinion

By the Court.

Nisbet, J.

delivering the opinion.

[1.] The bond of the Collector is a good statutory bond. The Act of lWi December, 1809, does not embrace Collectors. Whether intentionally or inadvertently, they are omitted. It applies only to Clerks of the Superior, Inferior and Courts of Ordinary, Sheriffs, Coroners and County Surveyors, and requires them to make application to the Governor for their commissions within twenty days after their election. Cobb’s N. Dig. 200. By the Act of 1811, Collectors and other County officers, are required to take their oaths of office and give bond within ten days after they are notified of the arrival of their commissions. Cobb’s N. D. 202. And by the Act of 1823, Collectors and other officers are required to apply for and obtain their commissions and certificates, and qualify within the time and manner theretofore pointed out by law; and if they do not, then- offices are to be considered vacant,, and they are declared to be [211]*211ineligible. Cob's N. D. 209. I do not doubt but that the Act of 1823, by a fair construction, may be considered as extending the provisions of the Act of 1809 to Collectors, and therefore, it is the duty of the Tax Collector to apply to the Governor for his commission within twenty days from his election; and when the commission is sent forward to the Inferior Cowt, to qualify within ten days from the time of his receiving notice of its arrival. And if it is not applied for within the time, or if it is, and it is sent out by the Governor, and he is duly notified of its arrival and he does not qualify within the ten days, his office will be declared vacant and he be ineligible, unless his failure to do so was occasioned by the act of others, over which he could have no control. The position taken against this bond is, that it was not taken within thirty days from the election of the officer, giving him twenty days to apply for his commission, and ten days to qualify after it issues. A bond executed after thirty days, it is said, is not taken according to the Statute, and therefore the office is vacant and the bond void; and inasmuch as this officer was elected in January and this bond bears date in June, it is void as a Statutory bond. Without yielding our assent to the conclusions, in their full extent, to which the counsel come, or stating wherein they are properly subject to modification, the necessities of this case require us to say only, that it does not appear from this record, but that the application for the commission was made within twenty days, and the officer gave his bond within ten days after it was sent forward, and he had notice of its arrival. Certain things the law requires the Collector to do: he must apply to the Governor for his commission within twenty days, and when the commission issues and he has notice, he must qualify within ten days. These are burdens put upon him; and he must do these things at his peril. As to the first— applying for his commission — it does not appear to us that he failed to apply. We must presume that he did apply. As to the second, the obligation to qualify does not arise until the commission issues. We know of no law which requires the Governor to issue the commission as a matter of course, as soon as application is made for it Although it is to be [212]*212considered, that in accordance with the policy of these. Statutes, looking to the prompt qualification of County officers, and through that to the efficiency of the public service, he will issue the commission so soon as applied for; yet, there is no law which requires him to do -so. He is required, by the Act of 1810, to commission Collectors and Receivers, but no time is specified within which it shall be done. Cobb’s N. Dig. 200. If ther.e is no reason operating upon the mind of the Governor for deferring it, he will commission them — that is, he will send out the commission, with a dedimus to the Justices of the Inferior Court, who will deliver it, upon the officer’s giving bond. And no doubt, the intent of the law is, that he will do so without delay, generally. But if there are reasons which the Governor esteems of sufficient weight for postponing it, he is not prohibited by law, from doing so ; provided, always, that when issued at all, he must issue it so early as to give the Collector the allotted time to qualify, before the first of July; at which time the law requires him to proceed with the collection of the taxes. Cobb’s N. D. 1073. Such is the usage of the Executive office, grown up under able men, upon a fair considation of the Statutes. The Act of 1804 requires the Governor to take bond of the Collectors, and transmit to the Inferior Court a dedimus for its execution. The dedimus is usually accompanied with a commission; but this Act fixes no time within which itshall be done. By the 5th section of the same Act, the Collectors and Receivers are made responsible to the Executive Department, and are amenable to such rules, in conducting the duties of their offices, as the Governor may think necessary and proper. Cobb’s N. D. 1046. Wherein it would seem, that discretion, of course limited by the positive provisions of lawr, is given to the Governor, as to the general supervision of, and control over these officers. We have had occasion to say in other cases, and we shall say in this case, that the collection of the taxes is left by our laws, to be enforced mainly by the Executive. For these reasons we affirm the judgment of the Court below, deciding that this is a good statutory bond. If good as a statutory b.ond, the question made as. to the right of [213]*213trial by Jury, upon the assumption that this proceeding was on a voluntary bond, need not be considered.

[2.] The next ground of error which I notice, is the ruling of the Court, that the sureties of the Collector are liable upon this bond for a failure to pay over the County taxes. It was made payable to the Governor, and is the general bond given by the officer for the faithful performance of his duties as Tax Collector. The counsel for the plaintiffs in error, hold that it is intended to secure the payment of the State tax alone, and that the sureties are not hound to make good a defalcation of their principal, therefore, in failing to pay over the taxes raised for County purposes. They insist that by law, the Justices of the Inferior Couri are required to demand, and the Collector is required to give, a separate bond, to secure the faithful execution of his duties, so far as the collection and settlement of the County taxes are concerned; and inasmuch as this is so, the bond to the Governor is only to secure the faithful performance of his duties, so far as the collection and settlement of the State taxes are concerned. A necessary deduction from these propositions is, that the sureties on the bond to.the Governor, are not liable for a failure to pay over the County taxes. To settle this question, it is not necessary to go behind the Act of 1804, which was of force when this proceeding wms instituted. By the 5th section of that Act, Collectors are required to enter into bond, with sufficient securities, before they enter on the duties of their office. By the 6th sect, the Governor is required to take bond of the Collectors, with security, for.

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Bluebook (online)
11 Ga. 207, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bassett-v-governor-ga-1852.