Grantham v. Clark

62 N.H. 426

• Court: Supreme Court of New Hampshire
• Decided: December 5, 1882
• Status: Published

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.