New Mexico Territorial Laws and Treaties NM TERR LAWS KEARNY CODE SHERIFFS § 7

The sheriff of each county shall be ex-officio collector of his county and shall before entering on his duties as such collector, enter into a bond to the territory, to be approved by the prefect, in a sum at least double the amount of the revenue to be collected by him, conditioned that he will faithfully collect and pay over all the revenue for the two ensuing years, and that he will faithfully perform all the duties of the collector according to law, and shall render an account to the prefect at his November court in each year, and pay over to the county treasurer whatever may be due the county and the territorial treasurer, whatever may be due to the territory, in one month after such settlement, and on a failure to do so, he may be removed from office in like manner as the sheriff.