Legal Opinion

Walker's Appeal

Superior Court of Pennsylvania

Decided October 10, 1910No. Appeal, No. 38PublishedCited by 10 opinions

Appeal, No. 38, March T., 1910, by Fletcher Walker, from judgment of C. P. Luzerne Co., Oct. T., 1908, No. 382, on appeal of Fletcher Walker from report of county auditor. Appeal from county auditor.

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Appeal, No. 38, March T., 1910, by Fletcher Walker, from judgment of C. P. Luzerne Co., Oct. T., 1908, No. 382, on appeal of Fletcher Walker from report of county auditor. Appeal from county auditor. Ferris, J., filed the following opinion: The auditors of the township of Plains (a township of the first class) filed their report for the fiscal year ending March, 1908, in the office of the clerk of the court of quarter sessions on June 20, 1908, wherein they reported an indebtedness to the township of $112.81 by its treasurer, John J. Walsh. On July 13, 1908, Fletcher Walker, a taxpayer, gave…

1Opinion of the Court

Opinion by

Henderson, J.,

The authority of the treasurer to collect the township taxes existed by virtue of the warrant of the township commissioners. The duplicate accompanying the warrant was a memorandum of the amount which the commissioners directed him to collect from the taxables whose names appeared therein. For reasons not appearing in the record the commissioners exonerated the treasurer from, the collection of some, of the amounts entered in the duplicate. This was in effect a withdrawal of these, items and an amendment of the duplicate to that effect as between the collector and the…

2Cases cited2 opinions

  1. Sewickley Borough v. SholesSupreme Court of Pennsylvania · 1888
  2. Horning's CaseSuperior Court of Pennsylvania · 1904

3Cited by10 opinions

  1. Dunmore Borough v. DempseySupreme Court of Pennsylvania · 1924
  2. Draper AppealSupreme Court of Pennsylvania · 1963
  3. Scranton School Dist. Audit (No. 2)Supreme Court of Pennsylvania · 1946
  4. York County Agricultural Society v. York CountySuperior Court of Pennsylvania · 1935
  5. Commonwealth v. Cooper, Pennsylvania Court of Common Pleas, Lancaster County1938

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