Gruver

This is an appeal from a judgment for defendants. The case was tried by the court without a jury. Appellant contends that upon the facts found judgment should have been for plaintiff.

The First National Bank of Kelso, Wash., is a banking corporation organized and existing under the National Banking Laws. On December 23, 1931, the Comptroller of the Currency took charge of said bank for the purpose of liquidation, and on December 29, 1931, appellant E. B. Benn was appointed receiver. As such receiver he brought suit against the auditor of Cowlitz county, Wash., and his bondsmen to recover money received by the auditor in payment of certain school warrants deposited by the bank with the auditor as security.

In the course of his duties as county auditor, appellee Gruver, was required to collect certain moneys belonging to Cowlitz county, consisting of marriage license fees and fees for hunting and fishing licenses. As far as the record shows, these moneys are the only moneys belonging to Cowlitz county which appellee retains in his possession. Appellee Gruver also issues hunting and fishing licenses for other counties. In cases where the funds received for such licenses are not…