Bonneville County v. Standard Accient Insurance

This action was commenced to recover $831.40 collected by respondent Hansen and not paid into the county treasury, as required by law. The facts necessary-to an understanding of the question of law presented are that Hansen' was assessor of Bonneville County and it was his official duty to collect and pay over to the county treasurer moneys due for personal property taxes and motor vehicle licenses; that Saturday, June 3, 1933, he collected, in cash, and, at the time his office was closed on that day, had in his possession, money arising from such taxes and licenses amounting to $831.40; that…