Commonwealth v. Carson
Superior Court of Pennsylvania
Appeal, No. 127, April T., 1904, by Joseph Schmader et al., from judgment of C. P. Clarion Co., Nov. T., 1901, No. 209, on verdict for plaintiff in case of Commonwealth to use of Farmington Township et al. v. S. E. Carson et al. Assumpsit on the bond of a tax collector.
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Appeal, No. 127, April T., 1904, by Joseph Schmader et al., from judgment of C. P. Clarion Co., Nov. T., 1901, No. 209, on verdict for plaintiff in case of Commonwealth to use of Farmington Township et al. v. S. E. Carson et al. Assumpsit on the bond of a tax collector. Before Galbraith, P. J. At the trial plaintiff offered auditors’ report of Farmington township for the year 1898, made in May, 1899, and filed in the court of quarter sessions of Clarion county, at No. 41, of May sessions, 1899, on July 17, 1899, — offering specially that part of the auditors’ report which shows the accounts…
1Opinion of the Court
Opinion by
Rice, P. J.,
1. The condition of the bond given by the tax collector upon *441which this suit was brought was that he “ shall well and truly collect and pay over and account for according to law the whole amount of taxes charged and assessed in the duplicates which shall be delivered to him during the year ending April 1, 1899.” ■ Section 11 of the Act of June 25, 1885, P. L. 187, provides that: “The accounts of the collectors of taxes shall be settled by the township or borough auditors of the proper township or borough, and he shall state a separate account for each different tax…
2Cases cited4 opinions
- Commonwealth v. SweigartSuperior Court of Pennsylvania · 1899
- Commonwealth ex rel. Ross Township v. GruverSuperior Court of Pennsylvania · 1900
- Glover v. WilsonSupreme Court of Pennsylvania · 1847
- Commonwealth v. PorterSupreme Court of Pennsylvania · 1853
3Cited by2 opinions
- Commonwealth of Pa. v. LongSuperior Court of Pennsylvania · 1933
- Commonwealth v. CarsonSuperior Court of Pennsylvania · 1905