Doll v. People ex rel. Clark County

Citations

• 145 Ill. 253
• 34 N.E. 413

Syllabus

<p>1. County Treasurer—his duties—liability of sureties on his bond. The sureties on the bond of a county treasurer are obligated to see that he shall perform all the duties which are or may be required by law of him. One of these duties is, that he shall keep proper books of account, and another is that he shall report to the county board at each regular term thereof.</p> <p>2. Same—he and his sureties bound by his entries and reports. Where a county treasurer on coming into office charges himself with a sum of money upon his books as received from his predecessor, and reports the receipt thereof to the county board, both he and his sureties, when sued on his bond, will thereby be concluded from denying that fact, and from showing that such sum was not paid to and received by him from his predecessor. The rule is the same whether the officer is his own successor or he succeeds another person.</p> <p>3. In an action upon the official bond of a county treasurer, the obligors are estopped from impeaching and falsifying the books of account and entries therein of sums coming into his hands, belonging to the county, and his sworn reports made to the county board.</p> <p>4. Same—sureties calling on county board to correct false entries and reports. If a county treasurer, on assuming his official duties, enters upon the books of his office the receipt of a certain sum of money from his predecessor, and reports to the county board the receipt thereof, when in fact he has not received such sum, and the entry in the record and report is false, his sureties may call upon the county board to examine their principal under oath, and may thereby be relieved from liabilty as to such false receipt and report.</p> <p>5. An attempt by the sureties on a county treasurer’s bond to challenge the official record and reports of their principal, made for the first time after suit on the bond, comes too late.</p> <p>6. Evidence—report of expert accountant—oral testimony to same matters. In