Who is liable for the actions of the Deputy Tax Collector?

The Tax Collector is liable for the actions of the Deputy Tax Collector because of the principle of vicarious liability, which holds that an employer can be held responsible for the negligent acts of their employees if those acts occur within the scope of their employment. In the context of a municipality, the Tax Collector is typically seen as the appointed official responsible for overseeing all tax collection activities and personnel, including any deputies or assistants. Therefore, if a Deputy Tax Collector engages in actions that are deemed to be inappropriate or unlawful while performing their official duties, it is ultimately the Tax Collector who bears the responsibility, as they are accountable for the management and conduct of their staff.

This accountability is critical to ensure that public trust in the tax collection system is maintained, as it allows for a clear line of responsibility in fiscal management. Additionally, the municipality as a whole might bear some indirect responsibility, but ultimately it is the Tax Collector who has direct oversight of the deputy's actions.