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§ 162-9. County-commission~ers to take and aPproVe <br /> .... bonds. <br /> ~Th~ board Of county .CommissiOners in every county, shal! take and approv~ <br />the of~cial bond ofthe sheriffs, which they shall cause to be registered and ~the <br />ori~na! deposited with the clerk of superior court for safekeeping. The bond <br />shall be taken on the first Monday Qf December next after the. election. <br />c. 699, s. 2, P.R.; 1830, c. 5, s. 5; R.C., e. 105~ s.-6;. 1868, c. 20, s. 32; 1876-7, <br />276, s. 5; Code, ss. 2066, 2068; Rev., s. 2812; C.$., s. 3931; 1983, c. 670, s. 5.) <br /> <br />CASE NOTES <br /> <br /> Purpo~e~ ~- The'.evident.lpurPo~e .of :this <br />section.is only to~ proteot and,safeguard the <br />public.revenue and to ensure itshonest collec- <br />tion, and.application. Hudson v. McArt~hur, ]~52 <br />N.C. 445, '67 S.E. 995 (.1910). <br /> Exeeution and Approval of Bond~'s) Es- <br />sential. -- To entitle a sheriff to be inducted <br />into office, it is essenti~ally necessarj/.that the <br />'bond(s) must be executed by him and approved <br />by the county commissioners. Dixon v..Commis- <br />sioners of Beaufor% 80 N~C. 1~8 ~1~879). <br /> ~Commissioners Held Not Liable to Sure- <br /> <br />t~es for 'Failure ~o Demand 'l~eceiPts. -- <br />County commissioners were not ~l~able to the <br />sureties on the bond of a defaulting sheriff and <br />tax collector whose defalcations they were. re- <br />quired.to pay for failure~to demand sheriff's <br />receipts in full for taxes collected the previous. <br />year before permitting him to receive th~ tax <br />duplicate for the' current year. Hudson v. <br />McArthur, 152 N.C. 445, 67 S.E. 995 (1910)~ <br /> Cited in Pender County v. King, 197 N.C. 50~ <br />147 S.E. 695 (1929). <br /> <br /> <br />