The tax collector and his what are liable for any and all acts performed by deputy?

• A. Bond
• B. Clerk
• C. Surety
• D. Assistant

Answer: (A)

The key idea is that a public officer is responsible for the acts of their deputies, and a bond is the security that backs that accountability. When a tax collector posts a bond, it guarantees that the office will cover losses or damages caused by a deputy acting within the scope of duties. Because the deputy is acting as an extension of the official, the liability attaches to both the tax collector and the bond itself. If the deputy misuses funds or fails to perform properly, the bond can be drawn on to make the public whole.

Clerk or assistant describe roles, not the instrument of liability. A surety is the party that provides the bond, not the thing that creates the liability.