Opinion ID: 2112831
Heading Depth: 1
Heading Rank: 1

Heading: Personal Liability for Damages.

Text: The Town Treasurer. Taxpayers have no greater right than the municipality itself; a taxpayer cannot sue third parties in behalf of the municipality unless the bringing of such action is a duty devolving upon the municipal authorities, as to which they have no discretion and which they have refused to perform. 18 McQuillin, Mun. Corp. (3d ed.), p. 49, sec. 52.18. The complaint alleges that the town treasurer embezzled town funds and thereby has caused incidental expense for which he is personally liable, although he has made restitution. This is quickly disposed of. In consideration of the restitution, the town, by the town board and the new town treasurer, released him from all claims which the town had or may ever have up to and including the time of the audit made by the department of state audit. Both the town and the defaulting treasurer were represented by counsel. There is no evidence of any fraud to impeach the settlement. The trial court correctly held that there was an accord and satisfaction which extinguished all liability of the treasurer to the town.