Witherow v. Weaver Et Ux.

Opinion by

Cunningham, J.,

Broadly stated, the question raised by this appeal is whether a tax collector may, upon the insolvency of a bank, set off against his individual indebtedness to the bank a deposit, consisting of tax collections and standing in his name as “Collector,” at the time of the insolvency.

The First National Bank of Darby originally confessed judgment against the appellees, H. Walter Weaver and his wife, Charlotte, on April 18, 1928, for $6,000. Availing themselves of the privilege accorded by our Buie No. 56, the parties in interest have signed a statement of the case showing…