Commonwealth v. Porter
Supreme Court of Pennsylvania
Error to the Common Pleas of Dauphin county. This case in the Common Pleas was an appeal by James M. Porter, from the settlement made by the Auditor-General and State Treasurer, of his account as county treasurer for Northampton county, for the year 1835. The accountant made a return to the auditor-general, on the 10th December, 1835, of the taxes collected by him as treasurer of Northampton county, but no settlement of his account was made by the accounting officers till…
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Error to the Common Pleas of Dauphin county. This case in the Common Pleas was an appeal by James M. Porter, from the settlement made by the Auditor-General and State Treasurer, of his account as county treasurer for Northampton county, for the year 1835. The accountant made a return to the auditor-general, on the 10th December, 1835, of the taxes collected by him as treasurer of Northampton county, but no settlement of his account was made by the accounting officers till the' 1st May, 1846, when an account was settled against him, showing a balance in his hands in 1835, according to his…
1Opinion of the Court
The opinion of the Court, filed was delivered by
Lowrie, J.
— This case came up and was decided here two years ago; 17 State Rep. 14; and it now comes up again and we are asked to reconsider that decision. We have done so, and are fully convinced that it is our duty to say that it cannot be maintained without serious injury to well settled .principles.
Under our laws the auditor-general, aided by the state treasurer, and, when necessary, by the governor, constitutes the tribunal that is to examine, adjust, and decide upon all claims of the state against *388its revenue officers, subject to an appeal…
2Cases cited7 opinions
- United States v. KirkpatrickSupreme Court of the United States · 1824
- DOX v. the Postmaster-GeneralSupreme Court of the United States · 1828
- People v. RussellNew York Supreme Court · 1830
- Locke v. Postmaster GeneralU.S. Circuit Court for the District of Massachusetts · 1824
- Crawford v. WillingSupreme Court of the United States · 1803
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Commonwealth v. CarsonSuperior Court of Pennsylvania · 1904