Kersh v. State

SAMFORD, Judge.

The defendant was clerk of the city of Tuscaloosa from 1922 until his resignation from the office in March, 1931. During that period it was his duty to keep the books of the municipality, and to collect and turn over to the treasurer all moneys due the city from taxes and other sources. During the period of his incumbency in office, this defendant received many thousands of dollars due the city from taxpayers and others; the various transactions constituting several thousand items of debit and credit. After the defendant was out of office, his books and accounts were audited by…