149 P. 92 | Mont. | 1915
delivered the opinion of the court.
By its amended complaint the appellant, city of Butte, seeks judgment for $885.10 against Gilbert Bennetts and others for moneys paid by the city to Bennetts as compensation for the collection by him of certain city taxes while county assessor of Silver Bow county, the other defendants being sureties upon his official bond. Two separate demurrers were filed, one by Bennetts which was overruled, and the other by the sureties which was sustained. The city, declining to plead further, suffered judgment to be entered dismissing its action as to the sureties, and from that judgment prosecutes this appeal.
The question presented is whether a cause of action is stated
The demurrer of the sureties was, in our judgment, properly sustained. They can be held to answer for the acts or omissions of their principal only according to the tenor of their undertaking, and this was that he should “well, truly and faithfully perform all official duties now required of him by law, and * * * all of the duties of such office of county assessor required by any law to be enacted subsequent to the execution of this bond.”
Not only does our statute fail to impose upon the county assessor the duty of collecting taxes for either city or county, but it reposes that duty elsewhere (Rev. Codes, secs. 2684, 3356, 3357); and this court has distinctly pointed out why it is that no such duty can be imposed upon him. (Mutual Life Ins. Co. v. Martien, 27 Mont. 437, 71 Pac. 470.) Much refinement is indulged by the books and repeated in the briefs, as to whether an act done by a person who happens to be an officer is colore officii or virtute officii, with the consequences flowing from this distinction. We need not consider them, since whatever service Bennetts rendered the city of Butte in the premises was not, and could not have been, as county assessor.
The judgment appealed from is affirmed.
Affirmed.