The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1885-12-28
BoNDsMEN's LIABILITIES.
A Case Growing Out of the Defalca-
tIon of Phipsburg's Tax Collector.
Reported for the Press.l

The last jury case ON trial in Bath last
week was the town of Phipsburg against the
bondsmen of Albion Dickinson, the default
ing ex-collector of taxes of that town. The
case was peculiar one, and has occasioned
considerable public interest 1t appeared
that Dickinson was chosen collector for the
years $780, 81, 'S2 and 'S3, and had given
bonds for the three years first named. Be
fore entering upon the duties of'83, by an in
vestigation of his accounts by the selectmen
of the town, deficit of some $500 was
developed He was, however, allowed to go
on and make collections of taxes that ap-
peared ON his book as remaining due ON the
tax roll of the three previous years. He
made collections accordingly, and paid
moneys into the town treasury until the fol-
lowing September, when final settlement
was had, revealing a further deficit by which
he owed the town about $1,000. At
that time he made deed to the town of all
the real estate of which he was possessed,
the consideration named in the deed being
$500. The next day the ex-collector left
with his family for California, his going be-
ing known to the officers Of the town and
also to the bondsmen. The latter comprised
six different men, two each representing each
collection year. No bonds had been made
for 1888, as he had proven defaulter on the
previous years collections.
Suit was brought against the bondsmen in
the June term of the court of this year, and
the case referred to Judge Barrows Of Bruins
wick as auditor. A full hearing was had be-
fore him and report made to the present term
to the effect that the bOndSmen for the reSpec-
tive years were holden for proportional
part of the deficit, the amounts to be paid by
the bondsmen for each year being based up
on the amount of unpaid taxes for the respec-
tive different years, and that it was the for
bOndsmen to show that. the deficit OF each OF
the years was different from the amounts
found by the auditor, and this they had not
attempted to do.
To the acceptance of the auditors report
one of the bOndsmen for the first year, Thos.
B. Cutting, demurred, and went to trial, The
grounds of defence were chiefly that the
town officers had not given the bondsmen
early and official notice of the defalcation;
that final settlement had been made with
Dickinson in September 1888, releasing him
on his bsndS in consideration OF making over
his property to the town; and that for each
year he had been in office, his accounts had
been passed upon by the auditor of the town
and accepted by action of annual town meet
ings thus virtually releasing the obligations
of the bondsmen for such years.
1t was also in plea that the defalcation
would not, in the nature of things, be so
likely to take place during the first year as
in subsequent years.
Ample testimony was introduced to show
that the defendant knew (by his own testl-
mony as well as by one of the selectmen)iin
July of the deficit; that the settlement of
September was not final; that the consider
alton of $500 named in the deed was merely
nominal; that the agreement by the parties
was that the property should be sold and pro-
eeeds credited to the eX-collector, which was
DONE realizing about $1,000 by auction sale.
In his charge to the jury Judge VTgsa-
ruled that the officers of the town were not
bound to give the bOndsmen notice of deficit,
as they had bound themselves to see that the
obligations named in the bonds had been
fulfilled, and it was for them to look after
the doings of the principal; that the sum
named in the deed was of no legal con-
sequence; that the report of the auditor was
binding unless it was found he had made
mistake and that the jury had only to de-
termine, whether the bond in question was a
genuine document, duly signed and under
seal; whether there had been final and con-
elusive settlement with Dickinson releasing
him and his bondsmen, and that the jury had
nothing to do with the question Of damages,
they to be fixed by the court.
The jury was out but short time and rem
dered a verdict that the bond was true
deed, and that there had been no full settle
ment.
The defendants attorney expresses inten-
tion to appeal. Gilbert was for the plaintiff
town and Gilbert for the defence. The other
two similar cases are yet to be tried, unless
this test case shall be allowed to govern all
&c