Commonwealth v. Sitler

Citations

• 67 Pa. Super. 1
• 1917 Pa. Super. LEXIS 328

Syllabus

<p>Criminal law — Embezzlement—Tax collector — Act of June 3, 1885, P. L. n.</p> <p>The Act o£ June 3, 1885, P. L. 72, relating to misappropriation of public moneys by tax collectors prescribes four separate and distinct offenses which jointly may be consolidated into one offense: (1) conversion or appropriation of money received from taxes; (2) the investment of such money in property or merchandise; (3) in becoming a defaulter in respect to such moneys; (4) failure to pay over at the time and place required by law to the persons authorized to demand and receive such moneys.</p> <p>Where during the term of office of a tax collector it is discovered that he has appropriated money received as taxes; to his own use, and such conversion and appropriation is established by competent evidence, the offense is complete. In such a case it is not necessary to show a prior demand by some one authorized to make such demand; nor need the Commonwealth await a monthly settlement between the collecting and the receiving officer, or a final settlement between such officers at the expiration of the collector’s term. Nor is it necessary that the public official directly connected with the fiscal affairs of the county institute the prosecution. Any person who knows the facts or is reliably informed thereof may act as such prosecutor.</p> <p>The Acts of .July 9, 1897, P. T. 242, and May 21, 1913, P. L. -284, do not prevent the prosecution of a tax collector under the Act of June 3, 1885, P. L. 72. The purpose of the Act of 1855 was not only to punish for the failure to pay over on demand tax moneys, hut it punishes the unlawful use of such money by the officers entrusted with the collection, while it is in their custody or control, .</p>