129 Ky. 429 | Ky. Ct. App. | 1908
Opinion of the Court by
Affirming.
Appellee was indicted in the Owen circuit court for the offense of embezzlement. The court sustained a demurrer to the indictment, and the Commonwealth appeals. The indictment was evidently drawn to cover the offense defined by section 1205 of the Kentucky Statutes of 1903. In substance, appellee was charged in the indictment with having collected from divers taxpayers of the county the sum of $2,286 during the year 1898; that he feloniously, knowingly, and
The section of the statute referred to provides that when a person having custody or control of any money, or other thing named in the section, belonging to or for the use of the State or of any county, etc., or under any trust or duty to keep, return, or specifically apply same, or any part thereof, shall in violation of such trust or duty wilfully misappropriate or otherwise dispose of such money, or other things named in the statute, he shall be punished as provided in the section. This section assumes that the person or officer is rightfully and legally in the possession of the money, or other thing, for the use of the State or county, and then misappropriates it. The indictment in this case shows on its face that appellee was not rightfully and legally in possession of the money charged to have been collected and misappropriated by him. Section 4067 of the Kentucky Statutes of 1903 provides: “No sheriff shall receive or receipt for any taxes until a copy of the assessor’s books, as approved by the board of supervisors, has been delivered to him by the county clerk, or the list filed in the county clerk’s office has been certified to
Judgment affirmed.