Commonwealth v. Wilson
Commonwealth v. Wilson
Opinion of the Court
OpiNion by
The indictment in this case was formed under Gen. Stats. 1883, ch. 29, art. 11, § 5, and the offense as charged is wilfully misap
The indictment is defective in failing to state that a license was granted by the county court to the merchants mentioned, for without such previous license, by an authority other than that of the clerk himself, he was not authorized to receive nor was the state entitled to the tax charged to have been collected by him. But the clerk is alone entitled to grant license and receive license tax from shows, and the facts in respect to the money received by the defendant from that source are sufficiently stated.
We do not agree with counsel that the statute in question was not intended to apply to the officers who are required to execute bonds to the commonwealth, for if that were so no officer could be convicted of wrongfully and fraudulently disposing of the money of the state, because all officers who collect money for the state are required by law to give bond.
But for the reason indicated the court properly sustained the demurrer and the judgment is affirmed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.