496 ■ FEDERAL REPORTER. �as fees of the officers of the states, respectively, for like serv- ices are recovered. " �The distinction in the mind of the draughtsman of the act, ■which, without this section, would have been plain, is thu3 put beyond doubt. The fees, other than those which are to be paid out of the treasury, are those which are taxed and coUected in suits; and these are to be recovered as like fees are recovered by similar officers of the state. In Pennsyl- vania snch fees are recovered by taxation and execution, if not voluntarily paid; and when recovered belong exclu sively to the ofïïcer. The plaintiff in. whose suit they are collectei bas no claim upon, nor responsibility respecting, them. Beale v. The Commonwecdth, 7 Watts, 186. In this case Chief Justice Gibson says: "He who orders the service is also liable on an implied contract. Down to the receipt of them (the fees) by the sheriff he certainly is; but it cannot be doubted that payment to the agent of the creditor, by the debtor ultimately liable, discharges the collateral liability of the intermediate one. If the money be lost in the sheriiï's hands it is lost to him whose property it was at the time ; for a loss wjiich would not have happened without some degree of negligence must be borne by him whose inattention occa- BÏoned it, and it is the business of the ofûcer to see that the eheriff pay over his fees." �The act of July 13, 1866, which provides "that ail judg- ments and moneys recovered or received for taxes, costs, for- feitures and penalties shall be paid to collectors as internai taxes are required to be paid," effects no change in the exist- ing law, except to require the costSj which belong to the gov- ernment, to be paid into a different department in internai revenue cases. These costs consist in expenditures made by it during the progress of suits, and taxed to and recovered from defendants on its account, and this, manifestly, was its only purpose. It does not require the o&ceva' fees to be thua paid over, and no proper object is discoverable for such a requirement' The fees belong to the officers as the emolu- ments of their offices. Conceding that congress might require ����
