People ex rel. Livingston County v. Hoover

Citations

• 92 Ill. 575

Syllabus

<p>1. OmciAii bonds — liability as county treasurer, or as collector. Where a county treasurer in a county under township organization, who is also collector, receives taxes belonging to the county, he will be considered as holding the same as collector until he reports them to the county clerk as required in see. 290 of the Revenue act, and until this is done his sureties on his bond as treasurer are not liable for the same, but his sureties as collector are liable.</p> <p>2. In counties under township organization, there are distinct duties involved in the offices of county treasurer and county collector, though exercised by the same person, and his bond as collector secures the performance of duties not covered by his bond as treasurer, such as relate to State, corporation and other taxes not given to the county.</p>