Mercer County v. Cantelupe (Et Al.)

Opinion by

Mr. Justice Stern,

The legal problem presented in this case arises from the misappropriation by a tax collector of funds collected by him during a number of successive years in which he held office and the practice he adopted of attempting to cover the shortage in one year by applying thereto collections of the following year. The result is a dispute among the sureties on his bonds as to the proper method of apportionment of their liability for the loss. The public agencies for which the collections were made are also vitally interested in the determination of this question.

Joseph…