By law the term of the office of Sheriff’ is two years. Before entering upon the discharge of the duties of the office, the person elected Sheriff is required to execute bonds for the faithful collection and payment of the State and County taxes, during his term of office. The term of the defendant, Pipkin, began on the first of September, 1872, at which time he executed the required bonds, one' of which is the one now in suit, and entered-upon the discharge of the duties of his office.
By law the Sheriff is also required to renew his said bonds annually “and produce the receipts from the Public Treasurer, County Treasurer, and other persons in full of all moneys by him collected, or which ought to have been by him collected, for the use of the State and County, and for which he shall have become accountable; and a failure of the Sheriff elect to renew his bonds or to exhibit the’ aforesaid receipts, shall create a vacancy.” Bat. Rev. ch. 106, § 5. The defendant, Pipkin, failed to renew his bonds or produce the receipts from the public officers, in full of moneys collected or which ought to have been collected by him, but he nevertheless continued in his office without hinderance until the regular expiration of the term. In August,- 1874, the tax lists for the taxes of that year were duly made out and *410 delivered to him for collection, and for his default in not collecting these taxes, the action is broüght.
It is admitted by the counsel of the defendants, that the defendant,, Pipkin, is liable upon his said bond, if he in law continued to be Sheriff' after his default in renewing his bond and producing his receipts, but it is insisted, that upon his failure to do so, the office of Sheriff became vacant
ipso
facto' by the express provisions of the statute above recited, and that this vacancy having occurred on the first of September, 1873, no action lay upon the bond' of 1872, for the non-collection and non-payment of the taxes assessed for the year of 1874. Such is not the law. Until the office shall be declared vacant by some competent tribunal authorized by law to declare a vacancy, the Sheriff elect may rightfully hold the office until the end of his term; and he is liable upon his bond for all official delinquencies of which he may be guilty during the continuance of his term of office. Nor can such a vacaiicy be declared until the alleged delinquent shall have had due notice and a day in Court, if in reach of its process. A forfeiture of office and a vacancy can be judicially declared, only after trial.and culpability established. The Sheriff has a property in the emoluments of his office of which he cannot be deprived, but by the law of the land. Const. Art. I, § 17;
Hoke
v.
Henderson,
The Sheriff, therefore, continued in office and is liable upon the bond declared on for "the taxes of 1874.
Coffield v. McNeill,
The plaintiff is entitled to judgment according to the case agreed.
No error.
Per Curiam. Judgment affirmed.