People v. Croghan

CAMPBELL, J.,

pro

tem.

The appellant, tax collector of San Diego County, was tried on two indictments, one of which contained 20 counts alleging 12 separate offenses and termed the “Long Indictment’’; the other contained

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counts alleging 2 separate offenses and also two distinct counts alleging acts of perjury. By their verdict the jury found appellant guilty of counts 2 and 5 of the “Short Indictment”. The trial court directed a verdict of not guilty on the perjury counts and the jury disagreed as to all of

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the remaining counts. The court denied appellant’s motion for a new trial, but granted his application for probation.

The counts upon which appellant was convicted charged two separate violations of section 425 of the Penal Code, which reads as follows:

“Officers neglecting to pay over public moneys. Every officer charged with the receipt, safe-keeping, or disbursement of public moneys, who neglects or fails to keep and pay over the same in the manner prescribed by law, is guilty of felony.”

Sections 3750 and 3754 of the Political Code also apply to the case at bar, and are as follows:

“3750. Tax collector to note date of payment. The tax collector must mark the date of payment of any tax, or of the several partial payments, as the case may be, in the assessment-book, opposite the name of the person paying.”

“3754. Liability of tax collector refusing or neglecting to settle. A tax collector refusing or neglecting for a period of five days to make the payments and settlements required in this title, is liable for the full amount of taxes charged upon the assessment-roll.”

Appellant urges three grounds of appeal. (1) That the evidence is insufficient to sustain the verdict. (2) Errors of the court in the admission of certain evidence. (3) Error of the court in refusing to give defendant’s requested instructions.