Idaho Code § 31-2807
Whenever the coroner acts as sheriff, he possesses the powers, and may perform all the duties, of sheriff, and is liable on his official bond, in like manner as a sheriff would be; and is entitled to the same fees as are allowed by law to the sheriff for similar services.
[(31-2807) 1874, p. 566, sec. 3; am. R.S., sec. 2086; reen. R.C. & C.L., sec. 2102; C.S., sec. 3681; I.C.A., sec. 30-2307.]