Commonwealth v. Fry
Supreme Court of Pennsylvania
Appeal, No. 1, May T., 1897, by defendant, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1895, No. 24, on appeal from settlement of auditor general. Appeal from settlement of auditor general and state treasurer. The ease was tried by McPherson, J., without a jury, who found the facts to be as follows : 1. The defendant is clerk of the courts of quarter sessions and oyer and terminer in the county of Lancaster.
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Appeal, No. 1, May T., 1897, by defendant, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1895, No. 24, on appeal from settlement of auditor general. Appeal from settlement of auditor general and state treasurer. The ease was tried by McPherson, J., without a jury, who found the facts to be as follows : 1. The defendant is clerk of the courts of quarter sessions and oyer and terminer in the county of Lancaster. In each office his term began on the first Monday of January, 1894, and in each he received a separate commission and gave a separate bond. During the year 1894 his fees as…
1Opinion of the Court
Opinion by
Mb. Justice Green,
There is no doubt that under the Act of March 10, 1810, P. L. 79, the appellant would be liable to the taxation in ques*35tion. That act specifically provided that where the same person holds two or more of the offices mentioned in the first section, the fees of the two offices should be added together, and for all excess over $1,500 of receipts, the officers thus circumstanced should be charged by the auditor general fifty per cent of the excess. Thus, during nearly fifty years, it was the express statute law, and manifest policy, of the state, that persons holding…
2Cases cited2 opinions
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- Wright v. VickersSupreme Court of Pennsylvania · 1876
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