11 Mo. 201 | Mo. | 1847
delivered the opinion of the Court.
This was a proceeding under the second and following sections of the second article of the act concerning County Treasuries; Rev. Code 18B5, page 151, begun by the County Court of St. Louis county against John Sparks, the collector of said county, who failed to settle his accounts with the County Court according to law. The time during which Sparks was in the receipt of revenue for which it was alleged, that he
It is made the duty of the County Court, to settle the accounts of a delinquent collector on the best information they can obtain. If a settlement is made on such information, and on an appeal to the Circuit Court the judgment is reversed, how can that court proceed to adjust the account? Would it know any thing of the financial condition of the county, its probable revenue, or any thing about it? This matter is entrusted to the County Courts, and because of their knowledge of these things, they are thought peculiarly fit for it. When an account is stated with a delinquent collector, the presumption is, that the account is correct, and it devolves upon him to show it incorrect. The county judges are not required to go into the Circuit Court to give it the information they possessed in making the settlement. Being sworn officers entrusted with the performance of this duty, because of their peculiar fitness for it, their action is presumed to be correct until the contrary is shown. There is no hardship in this on the collector. If he is wilfully in default and will not settle, there must be some power to make the settlement in the mode it can best be effected. If he is not wilfully delinquent, he has an opportunity to appear at thenext term of the court, when he may show cause for his failure and have his account re-adjusted. The section of the statute which is relied on to sustain this appeal from the County to the Circuit Court, confers appellate jurisdiction only. Such jurisdiction does not impart a right to try the cause anew, or on any other evidence than
In my opinion the proceeding of the Circuit Court was erroneous and should be reversed;