119 Ga. 253 | Ga. | 1903
This case arose upon the trial of an affidavit of illegality, filed in Greene superior court by Hall, formerly treasurer of Greene county, to arrest the levy of a fi. fa. against him, issued by the county commissioners and based on an alleged'indebtedness by Hall to the county in his official capacity as treasurer. The case was referred to an auditor, who found, on an agreed statement of facts, that Hall was indebted to the county in the sum of $332.83. Both the plaintiff and the defendant filed exceptions to the auditor’s report, but at the hearing the presiding judge overruled all the exceptions and sustained the report in full. Hall excepted. Under the agreed statement of facts, the sole question presented for our determination is, was the county treasurer entitled to commissions for receiving and paying out money borrowed by the county commissioners to pay court
There is no authority whatever in our law authorizing county authorities to make any such loans as the one disclosed by this record. The treasurer was not bound to receive any moneys obtained in this way; and if he did, and the funds had been misappropriated by him, the securities on his bond would not have been liable therefor. Having received and paid them out, however, he would be accountable for them, although no liability would arise against his sureties. Mason v. Commissioners, 104 Ga. 35. In the present- case the treasurer did receive the borrowed money. He paid it but for the current expenses of the county, and at the end of the year, when the taxes came in, paid off the loans; but in handling the money derived from the loans he was not handling county funds, within the meaning of the Political Code,
Judgment affirmed.