Prickett v. People

Citations

• 88 Ill. 115

Syllabus

<p>1. Will—bequest to poor of county construed. A bequest of money “to the poor of” a certain county, is one to the poor of the county in a technical sense,— that is, those whom the county is under legal liability to support, and being such, the county board of the county has the right to the custody and control of the fund.</p> <p>2. County treasurer—extent of liability of his sureties. A county being liable for the support of its paupers, its board is exclusively interested in a fund dedicated or given to the poor of such county, and in its management and control, and this being so, it so far partakes of the nature of public revenue, as to make the county treasurer its proper custodian for the county, and his sureties will be liable if he fails to account for and pay over the same to his successor.</p> <p>3. Same—liability of sureties for refund tax. The refund tax paid by the State to the several counties, under the act in force March 26, 1875, entitled “ An act to declare and constitute the State of Illinois sole trustee of that portion of the State tax levied, assessed and collected for the year 1873 in excess of twenty-nine thirty-sixths thereof, and to provide exclusive remedies for the complete refunding of the same to the tax-payers of the State who have paid such excess, and for the protection of tax-payers entitled thereto, and of counties and all officers and persons connected with the collection, custody or payment thereof,” is essentially public revenue, appertaining to the office of county treasurer, and being so he and his sureties are amenable to the county for a faithful accounting of such fund, the same as any other public funds of which he is by law the custodian.</p> <p>4. Same—liability of sureties under subsequent law. The provision of the act of 1874, (R. S. ch. 36, sec. 4,) which provides that the county treasurer shall receive and safely keep the revenues and other public moneys of the county, and all moneys and funds authorized by law to b