STRUTZ, Judge.
This is an action by the sheriff of Ransom County against the County for commissions allegedly due him for the collection of delinquent personal-property taxes. The plaintiff was appointed sheriff of the county on May 5, 1962, to fill the unexpired term of the duly elected and qualified sheriff, R. J. Hansen, who had drowned on the day of the appointment. Prior to his appointment as sheriff, the plaintiff had been acting as a deputy under the said R...
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