McClure v. Board of County Commissioners

In 1887 John Reid was elected county treasurer of La Plata county. During his term of office he collected taxes belonging to the county, some of which were not accounted for by him, or turned over to the county in his behalf. In 1890 he died intestate, leaving property which came into the hands of the administrators of his estate, who were appointed and qualified as such in March of that year.

*131This action was instituted by the board of county commissioners in January, 1892, against the administrators to recover the amount of taxes belonging to the county not turned over to it; and additional…