47 P.2d 885 | Okla. Crim. App. | 1935
Plaintiff in error, hereinafter called defendant, was convicted of embezzlement in the district court of Washington county and was sentenced to serve three years in the state penitentiary and to pay a fine of $300.
Defendant entered into a contract with the county commissioners by which he was to collect delinquent personal taxes. The evidence is that he collected moneys for such taxes for which he failed to account. The information is sufficiently broad to cover an embezzlement by an individual, and the instructions also sufficiently broad. Defendant did not take the stand and offered no testimony.
Defendant contends that since the office of delinquent *272
personal tax collector, as provided for in chapter 36, Sess. Laws 1925, had been abolished because such act had been declared unconstitutional, State ex. rel. Ledbetter, Sheriff, v. Pitts, County Treasurer,
"Where an agent or trustee is charged with embezzlement of funds belonging to the county, he cannot be heard to say that such funds were unlawfully acquired by him as such agent and trustee. If he was agent enough to receive the funds belonging to the county, he was agent enough to be punished for embezzlement of said funds. * * *"
Other assignments of error are made; they have been *273 carefully considered; none require discussion. We find no material error.
The case is affirmed.