County of Ottawa v. City of Holland

Plaintiff recovered judgment against defendant for $19,875 and costs. Defendant appeals. The sole question involved is thus stated by appellant:

“Did the failure of the city treasurer to pay over to the county treasurer, within three days after January 10,1932, the State and county taxes previously collected, constitute a default of such treasurer in the performance of the duties imposed on him by the general tax law, under the facts of this case?”

The facts involved and the law applicable thereto are so well stated by the trial court that we adopt his opinion as follows:

“On and after April 1,…