State Ex Rel. Tillery v. Candler

Clark, J.: The amendment “ adding the name of a party ” was within the discretion of the court, and not appealable. Gocle, See. 273; Burrell v. Hughes, 116 N. C., 430; Warrenton v. Arrington, 101 N. C., 109; Maggett v. Roberts, 108 N. C., 174. The change in the relators was made requisite and pi-oper by Section 2, Ch. 439, Acts 1895, which abolished the County Board of Education and devolved its powers and duties upon the County Commissioners. The Board of Education v. Wall, 117 N. C., 382, was decided under the Act of 1889, (as stated in the opinion in that case,) Section 2 of the Act of 1895, supra, not taking effect, by its terms, till the first Monday in June, 1895. The amendment renders it unnecessary to consider the second and third grounds of demurrer. As to the fourth ground of demurrer, while part of the school funds are strictly speaking, State taxes (Parker v. Commissioners, 104 N. C., 166) all the school taxes are included in the *890 accounting to be made between the .County Treasurer and the Sheriff, and for the failure to account for them or to pay any balance due on said accounting, whether of school funds or of that part of the taxes collected for county purposes, the defendant is liable to the $2,500 penalty. Acts 1895, Ch. 119, Sec. Ill; Acts 1893, Ch. 297, Sec. Ill; Acts 1881, Ch. 326, Sec. 113. No Error.