People v. Burkhart

Foote, C.

—This is an action against a tax collector and the sureties on his bond, as such, for taxes collected by him and not paid over to the county treasurer as required by law. The plaintiff had judgment as prayed for, and from that the appeal is prosecuted.

The only point made for the reversal of the judgment is, that the action was barred by the statute of limitations of two years, under subdivision 2 of section 339 of the Code of Civil Procedure.

From the findings it appears that the failure to pay over the taxes as required by law had taken place about two years and eleven months prior…