Commonwealth v. Philadelphia County
Supreme Court of Pennsylvania
Appeals, Nos. 29 and 37, May T., 1893, by plaintiff and defendant, from judgment of C. P. Daupbin Co., Sept. T., 1891, No. 303, for plaintiff. Assumpsit for amount due on tax settlement.
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Appeals, Nos. 29 and 37, May T., 1893, by plaintiff and defendant, from judgment of C. P. Daupbin Co., Sept. T., 1891, No. 303, for plaintiff. Assumpsit for amount due on tax settlement. The ease was tried without a jury under act of 1874. At the trial defendant made the following offers: Defendant offered to prove that from the beginning of the year 1891 until he quit his office, John Bardsley collected for the commonwealth of personal property taxes $289,282.96, no part of which was paid by him into the state treasury, and most of which was embezzled, stolen and lost, and the said…
1Opinion of the Court
Opinion by
Mb. Justice Dean,
The form of the action in the court below was assumpsit, for recovery of tax on personal property for year 1890. By the act of June 1,1889, the commonwealth, for her own use, imposes certain taxes on personal property in the counties and cities within her- limits. The same act directs how the taxes shall be assessed, collected and paid into the state treasury. After providing for assessment, it directs : (1) It shall be collected by the different counties and cities. (2) On the first Monday of September in each year, such amounts as have then been collected for that…
2Cases cited3 opinions
- United States v. KirkpatrickSupreme Court of the United States · 1824
- Philadelphia v. MartinSupreme Court of Pennsylvania · 1889
- Brown's AppealSupreme Court of Pennsylvania · 1878
3Cited by10 opinions
- Schoyer v. Comet Oil & Refining Co.Supreme Court of Pennsylvania · 1925
- French Republic v. Inland Nav. Co.District Court, E.D. Missouri · 1920
- Philadelphia v. McMichaelSupreme Court of Pennsylvania · 1904
- Commonwealth v. GatewoodSuperior Court of Pennsylvania · 1972
- Commonwealth v. HersheySupreme Court of Pennsylvania · 1901
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