Friedrich v. Zimmerman

Plaintiffs’ case stands or falls upon the proposition whether the motor-vehicle registration fees, the operators’ license fees, and the motor-vehicle fuel taxes, when paid into the general funds of the state, constitute trust moneys. Sec. 14.68 (1), Stats., provides:

Unless otherwise provided by law, all moneys collected or received by each and every officer, board, commission, society, or association for or in behalf of the state, or which is required by law to be turned into the state treasury, shall be deposited in or transmitted to the state treasury at least once a week and also whenever…