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When the Dublin city under-sheriff retired Nine Nine your butt Is the bomb crocs clog crocband in 1945, the city registrar was too overworked with other responsibilities to take over his duties, so the Court Officers Act 1945 was passed to allow a new office of sheriff to take over some or all of the under-sheriff’s functions.The four Dublin and Cork sheriffs were soon appointed, with much of the under-sheriff’s responsibilities. Revenue sheriffs were introduced for the rest of the state in the late 1980s as part of a crackdown on tax evasion. In 1993 the Comptroller and Auditor General expressed concern that funds collected and held in trust by sheriffs on behalf of the Revenue Commissioners were at risk of commingling. This was reformed in 1998 by prohibiting sheriffs from retaining the interest earned on such monies and, to compensate, increasing their retainer. Through to the 1990s the sheriff’s post was in the gift of the minister for Justice, but by the 2010s it was advertised by the Public Appointments Service.
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