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.

1875.] THE STATE v. BROOKS. 65
Opinion of the court.
statute. The statute is as follows: " If any officer of the
Government who is by law a receiver or depositary of public
money, or any clerk or other person employed about
the office of such officer, shall fraudulently take or misapply
or convert to his own use any part of such public
money, or secrete the same with intent to take, misapply,
or convert to his own use, or shall pay or deliver the same
to any person, knowing that he is not entitled to receive
it, he shall be punished by confinement in the penitentiary
for a term not less than two nor more that ten years."
Paschal's Dig., arts. 1854, 1856, reads: " Under the term
officer of the Government, as used in art. 235, (the one just
copied,) are included * * * * assessors and collectors, and
all other officers who by law are authorized to collect, receive,
or keep money due to the Government."
The argument of appellee is that the deputy is appointed
and paid by the sheriff, and gives bond to him and not to
the State; that the sheriff, on the other hand, is designated
by the Constitution and the law as the person to collect
taxes-the only one with whom the State keeps an account,
and the only one whoin the State compensates for collecting
taxes-from all which the conclusion is drawn that the
deputy sheriff, in collecting taxes, acts under authority of the
sheriff and in his name, and is not an officer intrusted by
law with the collection of taxes. Referring to the statutes
on the subject, we find that the sheriff is authorized to appoint,
by instrument in writing under his hand, as many depuTties
as he may deem necessary, to be by him compensated
for their services, one of whom, in the event of the absence of
the sheriff from the county seat, shall there remain during
such absence; and also to raake any such appointment, and
shall give bonds or other securities and accept the same from
such deputy, and each deputy shall have the like authority
in every respect to collect taxes within that portion of the
county which may have been allotted him which the sheriff
'would have; but each sheriff and his sureties shall in every
5

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 January 31, 2015.