Commonwealth Ex Rel. Horner v. Houk

Opinion by

Linn, J.,

This is an appeal from judgment for want of a sufficient affidavit of defense in a suit on a township tax collector’s bond. We may assume that the suit resulted from the decision in Lawrence County v. Horner, 281 Pa. 336. Horner, as county treasurer of Lawrence County for the year 1922, was collector of state and county taxes pursuant to the Act of April 3, 1851, P. L. 317 (extended to Lawrence County by the Act of March 27, 1852, P. L. 197) and the Act of May 6, 1854, P. L. 600, supplementary to the Act of 1851. It was his duty (section 3) as to such taxes unpaid by…