Warren County v. Ward
Supreme Court of Iowa
Appeal from Wap-en District Court. Ward was elected treasurer of Warren county in 1859, and entered upon the discharge of his duties on the 1st day of January, 1860. At this time he executed his official bond, with Yanfull and others as his sureties. Between this and the first of the next January, he received from tax payers what are termed “ partial paymentson their taxes.
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Appeal from Wap-en District Court. Ward was elected treasurer of Warren county in 1859, and entered upon the discharge of his duties on the 1st day of January, 1860. At this time he executed his official bond, with Yanfull and others as his sureties. Between this and the first of the next January, he received from tax payers what are termed “ partial paymentson their taxes. On the 9th of January, 1861, he executed, upon the requirement of the board of supervisors, a further bond, as provided in chapter 41 of the Revision. After this he received other “ partial payments,” and this action is…
1Opinion of the CourtWeight, J.
i officer-n ‘ Two questions are made on this appeal. The first is, whether the treasurer and his sureties are liable for the moneys charged, inasmuch as they were not received in full payment of the taxes from the individual tax payers, but as partial or pro tanto payments, the same being entered by him on the tax books as a credit opposite the names of such tax payers. This money came into his hands as treasurer, and it is our opinion that he was as much liable for it as though each tax payer had paid the full amount assessed against him. The officer was, perhaps, not bound to take the money…
2Cases cited7 opinions
- Secor v. . SturgisNew York Court of Appeals · 1858
- County of Mahaska v. IngallsSupreme Court of Iowa · 1864
- Phillips v. BericicNew York Supreme Court · 1819
- Farrington v. PayneNew York Supreme Court · 1818
- Smith v. JonesNew York Supreme Court · 1818
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3Cited by5 opinions
- Meads v. United StatesCourt of Appeals for the Sixth Circuit · 1897
- Fuller v. CalkinsSupreme Court of Iowa · 1867
- Thompson v. DickersonSupreme Court of Iowa · 1867
- Conway v. CarterNew Mexico Supreme Court · 1902
- Independent School District v. HerkenrathSupreme Court of Iowa · 1912