Explain why Sheriff Tate insists on declaring Bob Ewell's death an accident. Do you agree or disagree with the way he handles the situation?...

Sheriff Tate is aware of the problems that will arise if
he decides to charge Boo Radley with murder (albeit in self-defense). Boo will have to
make appearances in court, as will Jem and Scout, and the sheriff decides that justice
will be best served by calling Bob Ewell's death a self-inflicted
accident.

"To
my way of thinkin', Mr. Finch, takin' the one man who's done you and this town a great
service an' draggin' him with his shy ways into the limelight--to me that's a sin. It's
a sin and I'm not about to have it on my
head."

As Sheriff Tate says,
"let the dead bury the dead." He believes that Ewell got what he deservea by trying to
harm Jem and Scout and that Boo was only protecting the children. His decision is best
for all involved.