Legal Opinion

Muzzy v. Shattuck

Court for the Trial of Impeachments and Correction of Errors

Decided May 15, 1845PublishedCited by 51 opinions

Demurrer to pleas. The declaration is on a bond dated December 2,1843, executed by S.hattuck, as collector of the town of Hamilton, with Muir and Wells as his sureties, to the plaintiff as supervisor of that town, in the penalty of $4757,70, -conditioned that Shattuck should faithfully execute the duties of his office of collector of , Hamilton, to which, it was recited, he had been appointed.

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Demurrer to pleas. The declaration is on a bond dated December 2,1843, executed by S.hattuck, as collector of the town of Hamilton, with Muir and Wells as his sureties, to the plaintiff as supervisor of that town, in the penalty of $4757,70, -conditioned that Shattuck should faithfully execute the duties of his office of collector of , Hamilton, to which, it was recited, he had been appointed. The plaintiff) for the purpose of assigning breaches pursuant to the statute, averred that he, the plaintiff, was at the time of executing the bond, and yet remained, supervisor of Hamilton, and that…

1Opinion of the Court

By the Court, Jewett, J.

The main question which the defendants make in this case, is, whether a town collector of taxes is responsible "for the payment of the taxes collected by him, to the several public officers, to whom he is directed to pay by his warrant, though the moneys thus collected have been stolen from his possession without any fault, want of care or omission of duty on the part of such collector.

It is supposed that the principle was decided in favor of the defendants in the case of The Board of Supervisors of Albany v. Dorr and others, (25 Wend. 440.) (a) It is insisted by the de*236…

2Cited by51 opinions

  1. United States v. ThomasSupreme Court of the United States · 1873
  2. Estate of Ramsay v. People ex rel. Southern Illinois PenitentiaryIllinois Supreme Court · 1902
  3. Perley v. County of MuskegonMichigan Supreme Court · 1875
  4. Tillinghast v. . MerrillNew York Court of Appeals · 1896
  5. Halbert v. State ex rel. Board of CommissionersIndiana Supreme Court · 1864

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