The daily crescent. [volume] ([New Orleans, La.]) 1848-1851, 1850-04-25

:, State VS.. William X. Stiles. Appeal from the
FIRST District Court from judgement everything a
motion in arrest in Judgement. The defendant
was indicted Tor embezzng public money. which
he had received "Collec,or of State Taxes u
The indictment charged that the accused had col.
iected and pad certain sums into the State Trea-
Sury-" leaving balance due the State of LOU.
slana, OF moneys collected by him as aforesaid.
amounting to the sum Of S2S,079 40; for which
account he is defaUlter."
PFEsToN, j., dissenting. Vi. The avcrment
would have been more certain if it had stated that
the accused did not pay said balance into the trea-
sury. but the term " defaulter," is a common law
term. IL signifies one who is deficient in his ac-
counts. (Cltes Bouy-er's Law Dictionary Verbo,
deiaulter.0 As applied to tax collector the
term describes one who does not have his accounts
audited, and pay over the balance in his hands as
required by law. The statute creating the office Of
AK Collector, styles such one "a delinquent -
using general term, synonymous " .th that used
IN the Indictment. The failure to pay the balance
INTO the treasury, is therefore, sufficiently averred
by the allegation that for the balance due the State
Oh Louisiana, the accused is a delaulter.
In his opinion, the judgement of the District
court should be reversed, and the case remanded
with directions to the District Court TO set aside
the verdict, and order new trial.
EUsTIs, Oh. j. pronounced the opinion of a ma.
lofity OF the Court. BY an early statute (Act Of
May a, 1903, sec. 33O "a crimes, offences and
mlsdemeanors, shall be taken, intended, and con
strued according to the common law of England
and the forms OF indictment, Invested of unneees-
saiy proluty,) method OF trial, ETC., according to
SAID common law" This law has remained I'M
changed under two constitutions. II establishes
lhe rules and principles which are TO govern in
forming all indictments. A departure from these
well-established rules, involves uncer,7inty, and
leads to confusion
u he case before us arises under special statute
Of the State, creating and furnishing the crime Of
embezzleInent of moneys received by public off.
Ger and others, and which they convert to their
own use. The accused was a collector of 'S'ale
taxes" He was indicted under this statute. 1t is
necessary in an Indictment under this statute that
Z should be strictly followed, and the statement OF
the crime in the very words of the statute. The
charging part must charge the crime which is
created by the salute. IImbezzlement and con-
verting the money of tho State to his own use, is
the crime attempted to be charged here. But if the
facts charged did not bring the offence within the sta
tute, the charge Of his being "a deaater did not aid
IT, any more than charge Of a man being a muir
derer" or " pirate would aid an Indictment for
murder or piracy. And such is understood to be
conceded by the leaned counsel who argued this
case for the Attorney General. This court cannot
consent to affirm any judgement condemning a
prisoner on such charge. Detar'ter is not com
mon law term. 1t means a man who makes de-
fault; who is a defaulter in his duty
The learned Chief Justice commented at some
length on the case, orally, and concluded by pro-
nouncing the following decree:
by reason OF the insutiiciency and want Of GER
tainty IN the statement of the offence, charged in
the Indictment it is ordered by the Court that
the judgement against the prisoner be arrested and
the proceedings set aside, the judgement of the
District Court being reversed"