City of San Francisco v. Heynemann

The respondent, Heynemann, became surety on the official bond of Alexander Austin as tax collector of the city and county of San Francisco for the two years commencing the first Monday of December, 1870, and ending the first Monday of December, 1872, when Austin’s term of office expired. During his term, the latter as tax collector received certain moneys which he failed to pay over or to account for. Nearly five years after-wards, to wit, April 26, 1877, plaintiff demanded of Austin the money which he failed and refused to pay, and nine years from the expiration of Austin’s term of…