County of San Luis Obispo v. Pettit

Citations

• 100 Cal. 442
• 34 P. 1082
• 1893 Cal. LEXIS 816

Syllabus

<p>County Treasurer—Receipt to Auditor—License Taxes—Sworn Statement—Estoppel.—Where a county treasurer, in compliance with the requirements of section 80 of the County Government Act, made entries in his books charging himself, as treasurer, with a certain sum of money as having been received from a license tax collector on account of license taxes, and delivered a receipt to the auditor showing that he had received the money from the collector, and on the first Monday of each month thereafter during his term made his sworn statement to the auditor that this amount of money was in his hands, as county treasurer, he is estopped from questioning his receipt, and will not be permitted to exonerate himself from liability to the county by showing that the sworn statements were false, and that instead of requiring the collector to pay the money into the treasury, he had taken his individual promise to pay it at a subsequent date; and he and his sureties are liable to the county for the loss of the money.</p>