67 Pa. Super. 1 | Pa. Super. Ct. | 1917
Opinion by
The defendant, a tax collector, was indicted under Section 1 of the Act of June 3, 1885, P. L. 72, for embezzlement. The learned trial judge specially presiding carefully considered and correctly determined many of the questions now before us. The Act of 1885 provides: “That if any person charged with the collection, safekeeping, or transfer of any state, county......taxes, under any law or laws of this Commonwealth, shall convert or appropriate the moneys so collected, or any part thereof, to his own use in any way whatever, or shall use by way of investment in any kind of property or merchandise any portion of the money so collected by him from such tax or taxes, and shall prove a defaulter or fail to pay over the same or any part thereof at the time or times, place or places, required by law and to the person or persons legally authorized to demand and receive the same, every such act shall be deemed and adjudged to be embezzlement......” The act prescribes four separate and distinct offenses, which jointly may be consolidated into one offense: Commonwealth v. Swab, 59 Pa.
Appellant does not seriously contend that such evidence is not present in this case. Since the time payments were made on account of the 1913 and 1914 duplicates, there has been a sum of money collected by the defendant from taxes for both of these years. The money has not been turned into the county treasury or in any manner attempted to be accounted for by the tax collector. One of the taxpayers testifies that the personal account of the appellant was liquidated by taxes due to the county. This was an act of conversion and appropriation within the meaning of the act. It called for an explanation from the defendant. It to a certain extent gives strength to the “inferences and presumptions” arising from the other evidence in the case. In September, 1915, the defendant abandoned his office, left Ms wife and children, absconded and went to the Pacific Coast. While there, to speak mildly of his conduct, he spent his money quite freely. He went under an assumed name until arrested and returned to Schuylkill County December 25, 1915. In the meanwhile the court declared a vacancy in the office of tax collector of Tamaqua and appointed a person to fill that vacancy. The tax account in the connty treasurer’s hands show that there was over $12,-000 due to the county from the defendant. When the de
The judgment is affirmed, and it is ordered that the defendant, appellant, appear in the court below at such time as he may be there called, and that he be by the court committed until he has complied with the sentence or any part of it that had not been performed at the time this appeal was made a supersedeas.