Commonwealth v. Clevenstine

Citations

• 66 Pa. Super. 125
• 1917 Pa. Super. LEXIS 208

Syllabus

<p>Criminal law■ — Embezzlement—Collector of school taxes — Statute of limitations.</p> <p>The conviction of the tax collector for embezzling taxes of a school district collected by him will be sustained, where the evidence shows that the defendant had admitted when called upon by the secretary of the district and his sureties to pay over the moneys in his hands, that there were only a few dollars on the books to be collected, and that there must be a mistake; but that he never gave any other explanation, nor made any effort to show what the mistake was, and never made any attempt at explanation, although he knew that his sureties were pressed for payment, and had actually paid to the school board the amount apparently due from him as collector.</p> <p>In such a case the Limitations Act of June 12, 1878, P. L. 196, applies, which permits an indictment to be commenced and prosecuted at any time within four years from the time the alleged defense was committed in the case of misdemeanors of officers, agents or employees of any municipal or quasi municipal corporation. A school district is a quasi mpnieipal corporation within the meaning of the act.</p>