Phillipsburg herald. [volume] (Phillipsburg, Kan.) 1882-1905, 1895-02-21

law BpeCluCdlly buVhoIlNSo VIII ViO"p
urer to receive something else.-Judd
vs.. Driver, LIST Kas -455. A check or
draft given to collector for the pay
ment Of taxes, does not discharge the
tax, unless the check or draft be, in
fact Houghton w. City OF Bos-
ton, -150 Mass. Black on tax.titles,
Sec. SO. 2-Backwell on tax.titlee,
Sec. 1856. 2-Desty on taxation, SOB
Under the authorities, the actual
acceptance by the treasurer Of draft
in payment of the taxes, would not
bind the public if the draft after
wards proved to be worthless. The
reason is that the treasurer is abso'
lutely without power to discharge the
rights Of the public to the payment of
the tax for anything else than money,
or such warrants or public securities
as the law specifically authorizes him
to receive
The main difficulty in this case
probably arises from the fact that the
treasurer held the draft 30 long, that
if the transaction had been between
individuals, the loss occasioned by
the failure of the Lincoln bank would
have fallen on him; but neither the
taxpayer alone nor with the aid Of
the treasurer, can impose on the pub
lie the risks incident to private COM
mercial paper. If taxpayer sees
fit to send drafts to county treas
urer, the tax will only be paid when
the money actually fluids its way into
the public treasury or depository,
Whatever right of action, if any,
the tax payer or Long Island bank
may have against the treasurer per-
sonally, for his delay in promptly
forwarding the draft for payment,
she has none as against the county
for public dues.
1t is insisted, however, tLat the
draft was in fact paid. First, it is
commended that when the treasurer
deposited the draft in the Phillips
County Bank, he received credit for
1t, against which he might draw for
public purposes. This clam cannot
be sustained. The draft was endors-
ed by the treasurer for collection
only, It was not accepted by the
bank as money, nor was it in fact
drawn out and used.
The plaintiff further insists that
a in fact taken up by the
the draft W. Da.L - Kon
Metropolitan National
sas City, and returned to the Lonh
Island bank; that the Metropolitan
National Bank did so under instruc
ions from the drawer; that the
amount WAS charged by the Metropol-
tan National Bank against the Long
Island band, and that the Long Is
and bank gave the Metropolitan
National Bank credit, and that this
operated as a full payment and dis
charge of the draft
1t is urged with much ingenuity
and plausibility, that this cancelled
and discharged the paper, and that
reissue of it could not affect the
rights of anyone. Culbertson who
drew the draft as president of the
Long Island bank, afterwards had
made of the draft to the
lrawee, the paper protested and re-
turned to the Phillips County Bank
for collection as protested bill, end
it appears it was collected, the coun-
~ treasurer being entirely ignorant
Of the transaction now claimed 10y the
plaintiff to announce to payment by
the drawee. We cannot hold that the
mere passing of credits between the
Long Island bank and its Kansas
City correspondent without any show
ing of an actual remittance of funds
to the county depository, amounts to
an actual pay ment into the county
treasury of the money represented by
the paper. Whatever effect that
might have as between the individu'
ais directly interested in it, it is a
transaction to which the public is in
no sense a party unless it resulted in
actually lodging funds, in the county
to the credit Of the defeL-
dant, as county treasurer, the public
interests could not be IN any manner
by it.
1t appears that the Long Island
bank caused the protested draft to be
taken up by the county treasurer, and