Grantham v. Clark

62 N.H. 426

Opinion

Carpenter, J.

The question raised by the demurrer to the first replication is settled in Marshall v. Sumner, 59 N. H. 218. The demurrer is sustained.

A collector of taxes is a public officer. Tucker v. Aiken, 7 N. H. 113; Gordon v. Clifford, 28 N. H. 402; G. L., cc. 40, 41, 42. A debt due from the collector to the town for taxes collected by him and not paid over as required by law, is a debt created by his defalcation as a public officer, and while acting in a fiduciary capacity, and is not barred by his disharge in bankruptcy. U. S. liev. St., s. 5117; Morse v. Lowell, 7 Met. 152; Cronan v. Cotting, 104 Mass. 245; Neal v. Clark, 95 U. S. 704; Chapman v. Forsyth, 2 How. 202. The demurrer to the second replication is overruled.

Blodgett, J., did not sit: the others concurred.