43 Iowa 354 | Iowa | 1876
The points made upon plaintiff’s appeal will be first considered.
The referee proceeded to determine the state of the accounts in a different way, so far as the amounts received by defendant were concerned. He commenced with a statement of the amount in the hands of the treasurer at a certain date. The correctness of the statement is not brought in question. The charges against the treasurer were then established by his journal, the correctness of which the referee stated in his report he determined upon the evidence. If this journal was correct, it would show the same receipts of money that would appear by the delinquent tax list and evidence showing the amounts collected thereon. The evidence before the referee showed the journal correct. The referee was not required to pursue both plans of examining the account. He arrived at a correct result by the plan adopted. Nothing further was required.
III. The plaintiff insists that the report of the referee is not sufficient, because it fails to present conclusions of fact and of law. The report shows as a fact defendant, Howard, accounted to plaintiff for a sum exceeding by $762.80, money then in his hands belonging to plaintiff. As a matter of law he found defendant should recover that sum. These conclusions sufficiently justify the report and judgment recorded
No other questions are presented by either appeal; the judgment is affirmed on both.
Affirmed.