Bonds for tax collectors and tax commissioners.

(b) The tax collector or tax commissioner shall give a bond with sufficient security payable to the governing authority of the county and conditioned upon the faithful performance of his duties as tax collector or tax commissioner for the collection of the county taxes. Each bond shall be for an amount to be fixed by the county governing authority. The bond required of the tax collector or tax commissioner on behalf of the county shall not exceed $100,000.00. History. Orig. Code 1863, § 854; Ga. L. 1863-64, p. 124, § 2; Code 1868, § 933; Code 1873, § 930; Code 1882, § 930; Civil Code 1895, § 945; Civil Code 1910, § 1207; Ga. L. 1925, p. 79, § 1; Ga. L. 1933, p. 47, § 1; Code 1933, § 92-4801; Ga. L. 1963, p. 253, § 1; Code 1933, § 91A-1323, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 34. Cross references. Official bonds, T. 45, C. 4. JUDICIAL DECISIONS Constitutionality of local bond requirements. — An Act requiring the sureties on bonds of county officers in a certain county to be guaranty companies is violative of Ga. Const. 1877, Art. I, Sec. IV, Para. I (see now Ga. Const. 1983, Art. III, § VI, Para. IV) in that it is a local law on a subject for which there was provision by an existing general law at the time of the statute’s adoption. Maloy v. Williams, 140 Ga. 376, 78 S.E. 1054, 1913 Ga. LEXIS 138 (1913). Effect of delay in executing bond. — When a tax collector does not give a bond until several months after the election, still, the bond then given stands in the place of the bond which should have been given. Therefore, when an execution was so issued and levied on the property of the sureties, it was error to dismiss the levy on the ground that the bond was not a statutory bond. County of Fulton v. Clarke, 73 Ga. 665, 1884 Ga. LEXIS 197 (1884). Tax collector’s bond binds the tax collector for a tax for school purposes as for other county taxes. If it be too small, that may be reason for legislative change, but not for injunction. Smith v. Bohler, 72 Ga. 546, 1884 Ga. LEXIS 294 (1884). Security on bond to Governor not liable for county taxes. — Securities upon a tax collector’s bond, payable to the Governor, conditioned for the faithful performance of the Governor’s duty in the collection of the general tax of the state, are not liable to the ordinary (now county governing authority) for the failure of the tax collector to collect and pay over the county tax. Barlow v. Ordinary of Sumter County, 47 Ga. 639, 1873 Ga. LEXIS 188 (1873). Payment for default as to county taxes deemed voluntary for subrogation purposes. — Bond payable to the Governor does not cover defalcation of county funds, and if the sureties pay for such defalcations, it is a voluntary payment, and they are not entitled to subrogation to the county’s right against a bank alleged to have aided the tax collector. McWhorter v. Bank of Menlo, 160 Ga. 894, 129 S.E. 433, 1925 Ga. LEXIS 288 (1925). What constitutes breach of bond. — It is the duty of the tax collector, only when the tax collector is succeeded by another, to make final settlement for the taxes levied and chargeable for the year for which the tax collector was elected, and for the collection of which the tax collector has given bond. It is the failure to pay over taxes collected, not the date of the collection, which constitutes the breach of the bond. Fidelity Deposit Co. v. State, 148 Ga. 545, 97 S.E. 536, 1918 Ga. LEXIS 432 (1918). Liability of surety for defalcations in regard to registration and licensing of motor vehicles. — Surety on a bond given by a tax commissioner under this statute conditioned for the faithful performance of the commissioner’s official duties as a tax commissioner is not liable for the commissioner’s defalcations committed in the performance of the commissioner’s duties and obligations as agent of the state revenue commissioner for the registration and licensing of motor vehicles. Sanders v. United States Fid. & Guar. Co., 108 Ga. App. 849, 134 S.E.2d 831, 1964 Ga. App. LEXIS 1037 (1964). No breach of bond when county authorities on notice of tax commissioner’s actions. — When the proper county authorities were fully put on notice as to the nature and the character of the tax commissioner’s claims by the commissioner’s reports, which reports were duly made and filed with them as provided by law, a breach of the commissioner’s official bond, conditioned for the faithful performance of the commissioner’s duties, was not established as a matter of fact or of law. Keen v. Lewis, 215 Ga. 166, 109 S.E.2d 764, 1959 Ga. LEXIS 423 (1959). OPINIONS OF THE ATTORNEY GENERAL State revenue commissioner does not pay the premium on the bond that is payable to the state under this statute. RESEARCH REFERENCES C.J.S. 20 C.J.S., Counties, § 160.