Legal Opinion

Britton v. State

Supreme Court of Alabama

Decided December 15, 1884PublishedCited by 28 opinions

Indictment against Tax-Collector for Embezzlement. From the Circuit Court of Hale. Tried before the Hon. John Mooee. The indictment in this case contained six counts, each of which charged the defendant, William G. Britton, as tax-collector of Hale county, with defaults in his official capacity.

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Indictment against Tax-Collector for Embezzlement. From the Circuit Court of Hale. Tried before the Hon. John Mooee. The indictment in this case contained six counts, each of which charged the defendant, William G. Britton, as tax-collector of Hale county, with defaults in his official capacity. The first count charged, that he “did collect money for the county taxes due to said county, and did fail to make returns of said tax-money as collected, and forward the said tax-money to S. W. Chadwick, the treasurer of said county, as provided by lawthe second, that he “did collect money for the…

1Opinion of the Court

SOMERVILLE, <T.

The several counts in the indictment are intended to charge a violation of section 4266 of the Code of 1876, which makes it an embezzlement of the public funds for any tax-collector to “fail to make returns and forward the tax-money in his hands, from time to time, to the proper authorities, as provided by law, except for good cause.” — Code 1876, § 4266.

It is objected, both on demurrer, and in arrest of judgment, that the indictment fails to allege the embezzlement of any particular sum of money collected by the defendant as taxes. In the absence of any statutory requirement,…

2Cases cited4 opinions

  1. Grattan v. StateSupreme Court of Alabama · 1882
  2. Carson v. StateSupreme Court of Alabama · 1881
  3. Noble v. StateSupreme Court of Alabama · 1877
  4. Lowenthal v. StateSupreme Court of Alabama · 1858

3Cited by28 opinions

  1. Wall v. StateAlabama Court of Appeals · 1911
  2. State v. CorronSupreme Court of New Hampshire · 1905
  3. Bridges v. StateCourt of Criminal Appeals of Alabama · 1980
  4. Polytinsky v. JohnstonSupreme Court of Alabama · 1924
  5. Schuessler v. DudleySupreme Court of Alabama · 1886

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