If he delivered the property to the claimant and it ultimately turned out that the property belonged to the defendant, the sheriff would be liable to the plaintiff for the damages suffered by the plaintiff for the release of the levy. ( Cohen v. Sobel, 62 Misc. 306.) On the other hand, if the sheriff retained the property and it ultimately turned out that the goods belonged to the claimant, the sheriff would be liable to the claimant for the damages which he might suffer.
The wrongdoer is liable to the sheriff, but not to the execution creditor, except where a right of action in favor of the latter is expressly given by statute; and in this manner the wrongdoer will be made to answer for his wrong to the officer, and the latter, in time, will respond to the plaintiff." ( Cohen v. Sobel, 62 Misc. 306, 307.) The soundness of these holdings is explicitly vouched for by our highest court.