Coons v. People

Citations

• 76 Ill. 383

Syllabus

<p>1. Collector’s bond—additional bond may be required. Where, after the filing of a county collector’s bond for the collection of the ordinary revenue, such officer was required to collect an additional tax, the board of supervisors may lawfully require the giving of an additional bond in a penalty double the tax to be collected by him.</p> <p>2. Same—estoppel. Where an officer gives a bond, under which he is allowed to receive moneys, make sale of land for taxes, and receive commissions, he and his securities will be estopped from denying the validity of such bond when sued for a breach of its condition. It will be obligatoiy as a common law undertaking, unless prohibited by statute or opposed to public policy.</p> <p>3. Same—misdescription of the tax in respect to the year. Where a special bond given by a collector in respect to a special bounty tax required the collector to perform the duty of collector of such tax for the year 1864, when, in truth, there was no such tax levied for that year, but for the year 1865, and for that year only: Held, that the year 1864 might be properly rejected as surplusage, as such tax was levied for one year only.</p> <p>4. Describing the collector as “collector of the bounty tax” in a special bond given to secure the performance of his duty in respect to such tax, will not vitiate the bond, as the law makes him the collector of all the taxes.</p> <p>5. Same—whether necessary to prove the levy of the tax. In a suit upon a collector’s special bond given to secure the collection, etc., of a bounty tax, there was no proof of any order levying such tax, but the bond admitted that there was such a tax to be collected, and during the trial no .question was made that there was such a levy, but it wasJconceded by the line of defense: Held, that the order levying such tax under such circumstances was not necessary to a recovery, upon the bond, of the taxes shown to have been collected by him.</p> <p>6. Same—proof of conversion of moneys no