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Steele v. Supervisors of Merced County, 62 Cal. 6.

.377, 620

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Stokes v. Stevens, 40 Cal. 391...

Stork v. Judge of Sup. Court. 41 Mich. 5.
Strathern v. Dakin, 63 Cal. 479...

Strong v. S. M. Ins. Co., 31 N. Y. 103.
Strother v. Lucas. 12 Pet. 454.
Sturdivant v. Hill, 59 Me. 172..
Sturtevant v. Jacques, 14 Allen, 523.
Taylor v. McLain, 64 Cal. 514....
Terry v. Sickles, 13 Cal. 430.

The Elgee Cotton Cases, 22 Wall. 180.
Thomason v. Ashworth, 73 Cal. 73..
Thompson v. Thompson, 52 Cal. 154.
Toland v. Mandell, 38 Cal. 30.

48

552

324

149

502

205

179

180

100

217

446, 453

527

505

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Truett v. Adams, 66 Cal. 223.

Turner v. Moore, 58 Vt. 456..

Tripp v. Santa Rosa Street R. R. Co., 69 Cal. 632.

Trojan Mining Co. v. Fireman's Ins. Co., 67 Cal. 28.

Truett v. Adams, 66 Cal. 218...

Tucker Mfg. Co. v. Fairbanks, 98 Mass. 101.

323

237

.527, 536

.234, 485

205

216

Twyne Case, 3 Coke, 80.....

United States v. McLaughlin, 127 U. S. 428.
United States v. Whittier, 5 Dill. 35.

Valentine v. Stewart, 15 Cal. 404..
Van Every v. Ogg, 59 Cal. 566.

Van Rensselaer v. Jewett, 2 N. Y. 135..
Van Rensselaer v. Jones, 2 Barb. 643.
Van Wyck v. Knevals, 106 U. S. 370.
Van Wyck v. Knevals, 106 U. S. 365.
Vassault v. Edwards, 43 Cal. 458.
Village of Glencoe v. People, 78 Ill. 389.
Volde v. Vodicka, 49 Mo. 98..
Voll v. Hollis, 60 Cal. 574, 575.

Wade v. Thayer, 40 Cal. 585.....
Walker v. Locke, 5 Cush. 90.
Walsh v. Hill, 38 Cal. 482..

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White v. Spreckels, 75 Cal. 610.

485

Whitney v. Morrow, 112 U. S. 693.
Whitney v. Morrow, 112 U. S. 695.
Wilbur v. How, 8 Johns. 444..

Williams v. McDonald, 58 Cal. 529.
Williams v. Robbins, 16 Gray. 77.
Willson v. Cleaveland, 30 Cal. 201.
Wilson v. Middleton, 2 Cal. 54..
Wirth v. Branson, 98 U. S. 121.
Wood v. Wrede, 46 Cal. 637..
Woods v. Sawtelle, 46 Cal. 389.
Worrall v. Munn, 38 N. Y. 137..
Wiseman v. Lucksinger, 84 N. Y. 31.
Wright v. Roseberry, 121 U. S. 500.

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REPORTS OF CASES

DETERMINED IN

THE SUPREME COURT

OF THE

STATE OF CALIFORNIA.

[No. 12217. Department Two.-April 28, 1888.]

BUTTE COUNTY, RESPONDENT, v. WILLIAM J. MOR

GAN ET AL., APPELLANTS.

TAX COLLECTOR-TREASURER-DEFALCATION-PRESUMPTION.-Under the provisions of the county government act and Political Code, if the same person is both treasurer and tax collector, and he settles his accounts as tax collector with the auditor, and receives a certificate stating the amount due from him as tax collector, which certificate is afterwards found in the treasury, the presumption is, that the money was deposited in the treasury with the certificate, and in the absence of evidence as to when a defalcation occurred, that it occurred after the money was so deposited; and the sureties of the treasurer are liable.

ID.-EVIDENCE-ADMISSION.-The admission of the receipt of money by the principal in an official bond is evidence against his sureties.

APPEAL from a judgment of the Superior Court of Butte County, and from an order refusing a new trial.

The facts are stated in the opinion.

A. L. Hart, and A. F. Jones, for Appellants.

J. C. Gray, and F. C. Lusk, for Respondent.

HAYNE, C.-Action against a county treasurer and the sureties on his official bond. The court below gave judgment

LXXVI. CAL.-1

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