County of Lake v. Westerfield

This is a suit in assumpsit brought by the appellee, the county of Lake, against the appellant, Carl P. Westerfield, county treasurer. The declaration averred that the defendant was county treasurer of the county of Lake; that his salary was fixed at $2500 per annum; that he collected and retained as his commission on inheritance taxes $7530.89, and that he had appropriated the same to his own use and refused to account for or pay over the money to the county. The defendant pleaded the general issue, and there was a trial by the court, without a jury, upon a stipulation of facts corresponding…