Pierce County v. Newman

This action was instituted by Pierce county against a former treasurer of that county and his surety to recover on two causes of action: First, defendant treasurer, during the period January 10, 1939, to December 31, 1942, received and collected certain delinquent taxes on the tax rolls of plaintiff county on both real and personal property but failed to charge, receive, or collect, as required by statute, interest or penalties on such delinquent taxes, which interest and penalties were unlawfully misappropriated by defendant county treasurer to the benefit of the respective delinquent…