Cases argued and decided in the Supreme Court of Texas, during the latter part of the Tyler term, 1874, and the first part of the Galveston term, 1875. Volume 42.

44 T'INSLEY v. RuSK Co. [Tyler Term,
Opinion, of the court.
Albright v. The Governor, 25 Tcx., 695. Tn tlie case cited,
as in this, the suit was on the bond for an alleged failure
of duty in the collection and paying over the taxes collected,
and the sureties, as in the case at bar, sought to defend
against the suit, as not being liable beyond the close of the
first year. This court, on appeal, sustained that defense,
holding that, "by the provisions of the law of 1848, the
bond of the assessor and collector was only intended to
secure the collection and prompt payment, according to
law, of the taxes for one year, the law providing that the
bond should be renewed at the August term of the County
Court of each year," and the sureties could only be held
bound for the breach of the condition of the bond arising
during the year. Were the law of 1866, respecting assessors
and collectors of taxes, the same on this subject as that
of 1848, (Hart. Dig., arts. 3131, 3132,) this assignment of
error would suffice to dispose of this case.
A comparison, however, of the law of 1848 with the
statute of 1866 (Pas. Dig., arts. 7480, 7481) will show
they are entirely different. The act of 1866, after declaring
that the assessor and collector of taxes shall hold his
office during the term of four years, (unless sooner removed,)
and until his successor is duly qualified, declares
he shall give bond with sureties, "and said bond shall be
deemed to extend to the faithful performance of all duties
imposed on him by law, and the instructions of the Statei
Comptroller of Public Accounts, as assessor and collectors
for and during the full term for which he was elected ori
appointed, as well as for the collection of all sums whichI
were uncollected by his predecessor in office, and shall also{
be deemed to cover the whole time from the date of its ex-1
ecution to the end of the term for which he was elected,i
and until his successor is qualified, and shall not become
void on the first recovery, but suit may be maintained
thereon until the whole amount thereof shall be recovered."
That the assessor and collector may be required to fur

Texas. Supreme Court. Cases argued and decided in the Supreme Court of Texas, during the latter part of the Tyler term, 1874, and the first part of the Galveston term, 1875. Volume 42.. St. Louis, Mo.. The Portal to Texas History. http://texashistory.unt.edu/ark:/67531/metapth28531/. Accessed July 29, 2014.