where the most summary civil remedies are given-5 Binn. 277; 1 Brev. 119; 2 Dev. 120; 3 Har. (Del.) 205; 3 Mass. 215; 1 Me. 22. See 13 Pa. St. 392; but see 2 Pars. Cas. 411. See Desty's Crim. Law, §§ 99 b, c; and see Civ. Code, §§ 1159–1175.

419. Every person who has been removed from any lands by process of law, or who has removed from any lands pursuant to the lawful adjudication or direction of any court, tribunal, or officer, and who afterwards unlawfully returns to settle, reside upon, or take possession of such lands, is guilty of a misdemeanor.

420. Repealed. [In effect February 7th, 1880.]

TITLE XII.

Of Crimes against the Revenue and Property of this State.

§ 424. Embezzlement and falsification of accounts by public officers. § 425. Officers neglecting to pay over public moneys.

$ 426.

§ 427.

§ 428.

"Public moneys," as used in the preceding section, defined. Failure to pay over fines and forfeitures received, a mis de meanor.

Obstructing officer in collecting revenue.

§ 429. Refusing to give assessor list of property, or giving false name. § 430. Making false statements, not under oath, in reference to taxes. § 431. Delivering receipts for poll-taxes, other than prescribed by law, or collecting poll-taxes, etc., without giving the receipt prescribed by law.

§ 432. Having blank receipts for licenses, etc., other than those prescribed by law.

§ 434.

Refusing to give name of persons in employment, etc.

§ 435. Carrying on business without license.

§ 436. Unlawfully acting as auctioneer.

§ 439.

Effecting Insurance on account of foreign companies that have not complied with the laws of this State.

§ 440. Officer charged with collection, etc., of revenue, refusing to permit inspection of his books.

§ 441. Board of examiners, controller, and treasurer neglecting cer

tain duties.

§ 442. Having State arms, etc.

§ 443. Selling State arms, etc.

424.

Each officer of this State, or of any county, city, town, or district of this State, and every other person charged with the receipt, safe-keeping, transfer, or disbursement of public moneys, who either

1. Without authority of law, appropriates the same, or any portion thereof, to his own use, or to the use of another; or,

2. Loans the same, or any portion thereof; or, having the possession or control of any public money, makes a profit out of, or uses the same for any purpose not authorized by law; or

3. Fails to keep the same in his possession until disbursed or paid out by authority of law; or,

4. Unlawfully deposits the same, or any portion thereof, in any bank, or with any banker or other person; or,

5. Changes or converts any portion thereof from coin into currency, or from currency into coin or other currency, without authority of law; or,

6. Knowingly keeps any false account, or makes any false entry or erasure in any account of or relating to the same; or,

7. Fraudulently alters, falsifies, conceals, destroys, or obliterates any such account; or,

8. Willfully refuses or omits to pay over, on demand, any public moneys in his hands, upon the presentation of a draft, order, or warrant drawn upon such moneys by competent authority; or,

9. Willfully omits to transfer the same, when such transfer is required by law; or,

10. Willfully omits or refuses to pay over to any officer or person authorized by law to receive the same, any money received by him under any duty imposed by law so to pay over the same;

-is punishable by imprisonment in the State prison for not less than one nor more than ten years, and is disqualified from holding any office in this State. [In effect April 16th, 1880.]

Fraud and breach of trust.-An office is a particular duty, charge, or trust; a right to exercise a public function-12 Ind. 569; 7 id. 157; 59 Ala. 73; and to commit any fraud or breach of trust affecting the public, is indictable-see 2 Whart. C. L. 8th ed. § 1572 a. A corrupt mo tive is essential to constitute the offense-6 B. Mon. 171; 1 Leigh, 709; 15 Wend. 277; 2 Doug. 426; 1 Term. Rep. 653. The existence of a motive may be inferred from the nature of the act, or from the circumstances of the whole case-24 Minn. 158; 1 Salk. 380; 3 Doug. 327. They are lia ble for embezzlement of public funds-69 Mc. 22; or the conversion of any portion of the public money intrusted to them-91 Ill. 330. A clerk of a court who fraudulently withholds money belonging to an estate is guilty of contempt-1 Blackf. 166. An indictment lies against

a public officer for the fraudulent conversion of public moneys, although he and his sureties are liable on their official bond-62 Me. 106. Subd. 5. In Georgia, a county treasurer, buying an order on the county for less than its par value, is indictable-47 Ga. 522.

Subd. 6. Officers are liable for a habitual neglect to account for small sums, and a gross neglect in keeping accounts is presumptive of guilty intent-6 B. Mon. 171; so, overseers of the poor are indictable for not accounting for moneys received for supplying the poor-see 54 Cal. 408; 2 Kerr, 543.

Subd. 10. Town tax collectors are public officers-62 Me. 106; and a de facto tax collector is punishable for embezzlement of money coming into his hands by virtue of his office-69 Me..22; but his failure to pay over the moneys to the proper authority, although unexplained, is not presumption of a felonious appropriation-54 Cal. 64. Reports of public moneys received apply to ministerial officers-2 Tex. Ct. App. 525. A selectman is a public officer, and may be a receiver of public moneys-53 N. H. 610. See 62 Ill. 127.

425. 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.

426. The phrase "public moneys," as used in the two preceding sections, includes all bonds and evidence of indebtedness, and all moneys belonging to the State, or any city, county, town, or district therein, and all moneys, bonds, and evidences of indebtedness received or held by State, county, district, city, or town officers in their official capacity.

427. If any clerk, justice of the peace, sheriff, or constable, who receives any fine or forfeiture, refuses or neglects to pay over the same according to law, and within thirty days after the receipt thereof, he is guilty of a misdemeanor.

See post, §§ 1457, 1570.

428. Every person who willfully obstructs or hinders any public officer from collecting any revenue, taxes, or other sums of money in which the people of this State are interested, and which such officer is by law empowered to collect, is guilty of a misdemeanor.

429. Every person who unlawfully refuses, upon demand, to give to any county assessor a list of his property subject to taxation, or to swear to such list, or who gives

a false name or fraudulently refuses to give his true name to any assessor, when demanded by such assessor in the discharge of his official duties, is guilty of a misdemeanor. See Pol. Code, §§ 3629, 3631.

430. Every person who, in making any statement, not upon oath, oral, or written, which is required or authorized by law to be made, as the basis of imposing any tax or assessment, or of an application to reduce any tax or assessment, willfully states anything which he knows to be false, is guilty of a misdemeanor.

See Pol. Code, §§ 3629-3631, 3674, 3675.

431. Every person who uses or gives any receipt, except that prescribed by law, as evidence of the payment of any poll-tax, road-tax, or license of any kind, or who receives payment of such tax or license without delivering the receipt prescribed by law, or who inserts the name of more than one person therein, is guilty of a misde

meanor.

See Pol. Code, Licenses, §§ 3356-3385; Revenues, §§ 3607-3892.

432. Every person who has in his possession, with intent to circulate or sell, any blank licenses or poll-tax receipts other than those furnished by the controller of state or county auditor, is guilty of felony.

See Pol. Code, §§ 3839-3845.

433. [Was repealed by an act entitled "An Act to amend and in relation to THE POLITICAL, CIVIL, and PENAL CODES, and THE CODE OF CIVIL PROCEDURE,” approved April first, eighteen hundred and seventy-two, now on file in the office of the secretary of state.]

434. Every person who, when requested by the collector of taxes or licenses, refuses to give to such collector the name and residence of each man in his employment, or to give such collector access to the building or place where such men are employed, is guilty of a misdemeanor. See Pol. Code, §§ 3848-3850.

435. Every person who commences or carries on any business, trade, profession, or calling, for the transaction