Erie City v. Phillips

Opinion by

Mr. Justice Barnes,

This proceeding for a declaratory judgment was brought by a petition filed October 31, 1934, on behalf of the city of Erie, its Mayor, Council and Controller, against John J. Phillips, City Treasurer and Collector of Taxes, to determine the latter’s right to certain commissions upon collections of delinquent taxes. It was averred that Phillips claimed to be entitled to the statutory five per centum commission on all delinquent taxes for the years 1932 and 1933 collected by him. The city declined to pay such commissions on the ground that Phillips had forfeited his…