Butte County v. Morgan

Citations

• 76 Cal. 1
• 18 P. 115
• 1888 Cal. LEXIS 813

Syllabus

<p>Tax Collector—Treasurer—Defalcation — Presumption. — Under the provisions of the county government act and Political Code, if the same person is both treasurer and tax collector, and he settles his accounts as tax collector with the auditor, and receives a certificate stating the amount due from him as tax collector, which certificate is afterwards found in the treasury, the presumption is, that the money was deposited in the treasury with the certificate, and in the absence of evidence as to when a defalcation occurred, that it occurred after the money was so deposited; and the sureties of the treasurer are liable.</p> <p>Id.—Evidence — Admission. — The admission of the receipt of money by the principal in an official bond is evidence against his sureties.</p>