Legal Opinion

County of Butte v. Merrill

California Supreme Court

Decided December 23, 1903No. Sac. No. 974PublishedCited by 6 opinions

APPEAL from a judgment of the Superior Court of Butte County. John F. Ellison, Judge presiding. The facts are stated in the opinion of the court.

1Opinion of the Court

McFARLAND, J.—

The defendant Merrill was county tax-collector of Butte County from January, 1895, to January, 1899; and this is an action against him and his bondsmen to recover the sum of $3,245.05, collected by him as such tax-collector during his said term of office and converted to his own use. Judgment went in the court below in favor of plaintiff for the said amount of money, and defendants appeal from the judgment.

The money sued for is part of the whole amount of license-taxes collected by appellant Merrill, and consists of money which he contends he had the right to retain as…

2Cases cited2 opinions

  1. San Diego, Old Town, & Pacific Beach R. R. v. Pacific Beach Co.California Supreme Court · 1896
  2. County of El Dorado v. MeissCalifornia Supreme Court · 1893

3Cited by6 opinions

  1. In Re PorterfieldCalifornia Supreme Court · 1946
  2. People v. CampCalifornia Court of Appeal · 1919
  3. Proctor v. Justice's Court of BerkeleyCalifornia Supreme Court · 1930
  4. Lara v. Board of SupervisorsCalifornia Court of Appeal · 1976
  5. In Re PorterfieldCalifornia Supreme Court · 1946

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