
    Keokuk County v. Howard.
    1. Statute of Limitations: action against a county treasurer. An action against a county treasurer upon Ms official bond is barred three years after the cause of action arises. (The State v. Henderson, 40 Iowa, 242.)
    2. -: -. So, also', is an action against the treasurer personally, instituted, not upon his official bond, but upon Ms implied undertaking to pay over the moneys collected, as required by law.
    
      Appeal from Keokuk District Court.
    
    Tuesday, June 15.
    Action to recover moneys received and appropriated to Ms own use by defendant, wMle acting as treasurer of plaintiff. The petition shows that the collection and appropriation of the county moneys by defendant was more than three years prior to the commencement of this action. • A demurrer to the petition on the ground that it shows the action to be barred by the statute of limitations, was sustained. Plaintiff appeals.
    
      Mackey & Donnell, for appellant.
    
      Woodin & McJunkin, for appellee.
   Beck, J. —

The statute of limitation provides that actions shall be prosecuted within three years and not after, against a sheriff or other public officer, growing out of a liability incurred by the doing of an act in an official capacity, or by the omission of an official duty, including the non-payment of money collected on execution.” Code, § 2529, ¶ 3.

This court has held that an action against a defaulting county treasurer. and his sureties, brought phis official bond, is barred, under this provi, three years alter the cause oí action -accrued. State v. Dyer, 17 Iowa, 223; State v. Henderson, 40 Iowa, 242. It is insisted by plaintiff in this case that the statute does not bar an action against the treasurer -individually and not brought upon his official bond against himself and sureties. The question thus raised is the only one in the case.

It will be observed that our statute does not operate to bar certain actions or forms of action, but prescribes the periods of limitation with reference to the cause of action. It bars all actions brought after the expiration of the prescribed periods to recover upon the cause of action sjiecified. In order to determine the question of limitation, inquiry is not made as to the character, or form of action, but as to the cause upon which it is founded, the liability of the defendant. This determines.the period of limitation.

It is our opinion that the demurrer was rightly sustained.

Affirmed.  