People v. Dillon

229 P. 974, 68 Cal. App. 457, 1924 Cal. App. LEXIS 358
CourtCalifornia Court of Appeal
DecidedAugust 29, 1924
DocketCiv. No. 1171.
StatusPublished
Cited by18 cases

This text of 229 P. 974 (People v. Dillon) is published on Counsel Stack Legal Research, covering California Court of Appeal primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
People v. Dillon, 229 P. 974, 68 Cal. App. 457, 1924 Cal. App. LEXIS 358 (Cal. Ct. App. 1924).

Opinions

[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] *Page 459

[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] *Page 460

[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] *Page 461 The defendant, an elected officer, was commissioner of finance of the city of Fresno. He had previously *Page 462 held other municipal offices, among them collector of licenses.

The charter under which the commissioner of finance was charged with the receipt, safekeeping, transfer, and disbursement of public moneys consisting of license fees collected by the city from the issuance of licenses, and keeping accounts and records pertaining to the collection and receipt of license fees, went into effect April 25, 1921. Prior to this time the deputy, Erickson, had been city license collector, succeeding Dillon, the commissioner, in that position on the latter's appointment as city clerk in 1918. Dillon, after election as commissioner of finance under the new charter, and in the exercise of his charter powers, appointed Erickson a deputy commissioner of finance, and particularly, as such, city license collector. The duties of Erickson were assigned to him by Dillon.

Following an audit of his office by accountants engaged to expert the books of the city, the grand jury returned two felony indictments against defendant and Harry Erickson, his deputy, jointly. The charges of knowingly keeping false account of public money, as set out in the thirteen counts of the indictment in this action, were alleged to be the omissions from the register of licenses of amounts received from various concerns and individuals in exchange for licenses to do business in the city for periods of time, estimated by quarter years.

Motions to set aside both indictments were made on behalf of both defendants and denied, and demurrers filed on behalf of each, to both indictments were overruled. Motions for separate trial were made for each defendant and granted. The state elected to proceed under this action against Charles Dillon. On the third day of the trial motion was made by the district attorney for the discharge of defendant Erickson under sections1099 and 1101 of the Penal Code, in this action and that based on the other indictment found by the grand jury that he might be a witness for the People. The motion was granted. Erickson was discharged and in due course became the chief witness for the People. Conviction was had on all thirteen counts. Motion for new trial was denied. The defendant was sentenced with the order that *Page 463 the sentences on the thirteen counts run concurrently. Appeal is from the judgment and order denying new trial.

Two sections of the charter were read into the record, which provided for a department of finance "under the management and control of an officer to be known as the Commissioner of Finance," and except as otherwise provided for, the commissioner of finance "to have control and jurisdiction over . . . levy, assessment and collection of . . . license fees . . ." and "Accounts shall be kept by the Commissioner of Finance showing the financial transactions for all departments of the City. Forms for all such accounts shall be prescribed by the Commissioner of Finance. . . ."

The register of licenses, under the immediate charge of Erickson, was the ultimate book of account of license collections on which settlements were made monthly with the city treasurer. This register was compiled from the collection sheets, which were made by collectors at the time of collection of licenses for which they were charged and on which they settled with the office nightly. Licenses were of two kinds, "trader" and "fractional." The trader licenses were of various fixed denominations with the amounts printed, licenses of each denomination being bound in separate books. These were issued in advance for collection. Fractional licenses were without printed amounts, collections therefor being made from data supplied, entered on the collection sheet and a receipt given the one paying. The license was usually mailed later. Fractional licenses were written up by Erickson, and the corresponding number placed by him on the stub. With the license attached the book was then presented to Dillon, who filled in the stub. Erickson wrote up licenses, issued them, often collected them. Money received from the license collections was placed in a bank account of Dillon as commissioner of finance, and checks drawn thereon monthly in favor of the city in an amount shown to be due by the license register. No check on this account was honored without Dillon's signature. Authority to the city treasurer to receive money due, usually paid by Erickson, was signed by Dillon as commissioner of finance.

Erickson testified as follows: The "willful omissions" from the license register resulted from the falsification of records leading to it, such as erasures on collection sheets, fictitious *Page 464 names, and smaller amounts being substituted; licenses issued and the money collected, with no subsequent entry; the falsification of stubs in the fractional license-book by Dillon, with a change in the collection sheets following to conform to the changed stub; renumbering and cancellation of licenses; the actual acts done, with the exception of the changed stubs, being by Erickson himself. These things were all done under Dillon's direction either to supply him with wanted money or to cover shortages occurring from time to time in the money in the safe of which he was advised by Erickson. Dillon and possibly others in the office besides Erickson had access to the safe. On being told of such shortages Dillon would instruct Erickson to cancel a license, renumber one, and fix it up; and promised that he would see no audit of the books was made. When the stub was changed by Dillon the difference between the stub and the actual receipt from the license went to him, at his request signified by a slip inserted, with the stub number thereon, in the fractional license-book. Sometimes Dillon gave Erickson part of the money resulting from changing the entry amount of a license issued. The real amount due for respective licenses was actually paid by the licensees.

To show intent and guilty knowledge, four other transactions involving fractional licenses, other than those set out in counts one and ten in the indictment, were testified to by Erickson, the stubs in each case being made out by Dillon, with names and amounts different and much less than the licenses bearing the same number, issued by Erickson.

Oyster, a public accountant engaged to audit the books of the city for the fiscal year, including the time of the counts of the indictment transactions and the four others mentioned above, testified that no entries of the licenses under the indictment counts appeared in the register of licenses, nor for the four transactions introduced to prove intent and knowledge.

The People called witnesses connected with the various concerns which had paid for and received licenses on which charges of the indictment were made, who established that such payments had been made and the license received. In most of these cases the check and license both were put in evidence. *Page 465

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Bluebook (online)
229 P. 974, 68 Cal. App. 457, 1924 Cal. App. LEXIS 358, Counsel Stack Legal Research, https://law.counselstack.com/opinion/people-v-dillon-calctapp-1924.