Wadsworth v. State

Appellant Wadsworth as tax collector of Autauga county collected taxes, of which, on February 15, 1930, $1,592.50 belonged to the state. He deposited funds so collected to his account in Autauga Banking & Trust Company. The deposit does not appear to have been in that bank as a state depositary to the credit of the state treasurer by authority of section 894, Code. But we assume that the collector made the deposit in the bank of his choice, and it was a general deposit, and subject to his check. I-Ie had no legal authority to do this. Its effect was a conversion of the funds and to fix an…