97 Neb. 95 | Neb. | 1914
The following states plaintiff’s cause of action in substance: In January, 1893, the Capitol National Bank of Lincoln was an authorized county depository. The treasurer of Lancaster county had on deposit therein $39,660.62, public money derived from the payment of taxes. Upon the 21st of that month the bank failed, and over $32,000 of the amount deposited was lost. The county treasurer, acting upon his own judgment, shortly afterwards paid to the state treasurer out of county funds the amount of $10,348.27 for taxes collected by Lancaster county for the state and lost by the failure of the bank. This action was taken under the belief that Lancaster county was an insurer of money collected for the state until it was delivered to the state treasurer. In 1903 an action was brought by Lancaster county against the state under permission of the legislature to recover this amount. A demurrer to the
The state contends that the petition shows on its face that the statute of limitations had run when the action
It is next contended that .the verdict is not sustained by sufficient evidence. The testimony shows that the total amount of money on hand with the county treasurer on January 1, 1913, was $192,275.16; that of this amount $60,964.60 had been collected for the state, which was 31.7 per cent, of the whole amount of money on hand. It is shown that all money in the treasurer’s hands was deposited in the different depository banks in the city in the name of S. W. Burnham, Treasurer; that when deposited it was not divided into funds, and that the interest upon deposits was credited to the county. There is also testimony that it is impossible in the collection of taxes from day to day to separate the amount paid by each taxpayer into separate funds or to trace to each taxpayer the origin of the money deposited; but, in order to show that this fund contained both state and county taxes, the county showed the payment of all his taxes by an individual by check in 1892, the deposit of this check in the Capitol National
The judgment of the district court is right, and is
Affirmed