Case ID: ohio-st_31/html/0432-01.html
Source: Caselaw Access Project
Author: {"author": "By tiie Court :", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Peter F. Feigert and others v. The State of Ohio.
    A county treasurer and his sureties are liable on their bond for taxes collected by the treasurer upon the duplicate in his hands, although the rate of taxation exceeded that allowed by law.
    Motion for leave to file a petition in error to reverse the judgment of the District Court of Van "Wert county.
    This was an action on a county treasurer’s bond, dated October 14,1873, against the principal and sureties. Among other breaches assigned, it was averred that the treasurer had failed to pay over to his successor moneys which came to his hands as such treasurer.
    On the trial the defendants, sureties of the treasurer, offered to prove that Delphos and other villages, in the years 1874 and 1875, levied, for general corporation purposes, one and one-half mills on each dollar of the valuation of property in such villages, when by law such tax could not exceed one-half of one mill; that the amount so-levied was placed on the duplicate by the county auditor, and collected by the treasurer, and that the portion of the taxes so illegally assessed and collected amounted to $3,100. But the court .excluded the evidence, and the defendants excepted.
    
      W. J. Beers, for plaintiffs in error.
    
      Price $ Shissler, contra.
   By tiie Court :

When a levy of taxes is made in excess of the rate allowed by law, and the assessment, containing such excesses, is placed on the duplicate or tax list by thie county auditor, and collected by the treasurer, and the persons by whom the tax is paid interpose no objection, the-failure of the treasurer to pay over to his successor that portion of the tax illegally assessed, is a breach of his official bond, for which the sureties are liable as well as the principal.

Motion overruled.