Board of Commissioners v. Murphy

Merrimon, C. J. after stating the facts: If, in possible cases, the chancery jurisdiction o’f the Court might be invoked to enforce liens upon real estate created by taxes duly levied thereupon and the collection of arrearages of taxes in favor of the State or counties, the present is not one of them. The taxes specified in the complaint were duly levied upon the land mentioned; the tax-list and the order to collect were placed in the hands of the Sheriff, charged by the law to collect the taxes therein specified. He failed to collect the same, as he was bound to do, or he did collect them and failed to account therefor, and thus committed a breach of the condition of his appropriate official bond, and for such breaches judgments against him and his sureties to his bond were obtained in favor of the county of Greene. Such remedy is given by statute. It is not alleged that these judgments cannot be collected, and that the county has no remedy other than that sought by this action. The statutes in respect to revenue and taxation contemplate and intend that taxes shall be levied and the collection thereof promptly enforced in the way and by the means and remedies therein prescribed, and certainly no action like the present one can be employed to enforce such collection until the statutory remedies shall be exhausted, if then. There is no statutory provision that prescribes or allows the remedy intended by this action. Gatling v. Commissioners, 92 N. C., 536; Wade v. Commissioners, 74 N. C., 81; Huggins v. Hinson, Phil., 126. It is very clear that this action cannot be maintained, and we need not advert in detail to the numerous assignments of error. Judgment affirmed.