City of Plainville v. Board of County Commissioners

The opinion of the court was delivered by

Dawson, J.:

This was an action to determine whether the city of Plainville or Rooks county should suffer a considerable loss of public funds resulting from the failure of the First National Bank of • Plainville.

The circumstances giving rise to this controversy were mainly these:

The Plainville bank, was a county depository under an $1,800 bond. Pursuant to a common but unauthorized practice of county treasurers, and for the convenience of taxpayers, duplicate tax lists were sent to the bank at tax-paying time so that taxpayers residing in the vicinity…