Lake County v. Neilon
Oregon Supreme Court
From Jackson: H. K. Hanna, Judge. This is an action by Lake Comity on the official undertaking of A. J. Neilon, as tax collector, and his sureties, to recover for his defalcation.
Read the full summary
From Jackson: H. K. Hanna, Judge. This is an action by Lake Comity on the official undertaking of A. J. Neilon, as tax collector, and his sureties, to recover for his defalcation. Neilon was sheriff, and, as such, the tax collector of Lake County, between July 5, 1898, and July 2, 1900. He served until May 6, 1899, before the additional undertaking was given (being the one sued on), which is conditioned that “if the said A. J. Neilon shall not faithfully pay over according to law, all moneys that may or shall come into his hands as tax collector as aforesaid, then we will pay the State of…
1Opinion of the CourtJustice Wolverton
1. Counsel for the sureties first insist that they are not liable for moneys received by Neilon prior to the giving of their undertaking. The condition requires them to make good “all moneys that may or shall come into his [Neilon’s] hands as tax collector” that he does not faithfully account for. It is prospective in its import and signification, hut susceptible of such an interpretation as to embrace all such tax moneys previously received as Neilon had on hand at the time of executing the undertaking, or subsequently collected in his official capacity. As to prior defalcations, if any…
2Cases cited22 opinions
- United States v. KirkpatrickSupreme Court of the United States · 1824
- United States v. BoydSupreme Court of the United States · 1841
- Farrar and Brown v. United StatesSupreme Court of the United States · 1831
- United States v. NichollSupreme Court of the United States · 1827
- Board of Supervisors v. . OtisNew York Court of Appeals · 1875
17 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- State v. Port of TillamookOregon Supreme Court · 1912
- School District No. 17 v. PowellOregon Supreme Court · 1955
- County of Platte v. New Amsterdam Casualty Co.District Court, D. Nebraska · 1946
- State Ex Rel. Brown v. BaileyOregon Supreme Court · 1935
- Resource Recovery Corporation v. Inductance Energy CorporationDistrict Court, D. Arizona · 2021