Legal Opinion

Wilson v. Borough of Lewistown

Supreme Court of Pennsylvania

Decided May 15, 1841PublishedCited by 2 opinions

ERROR to the Common Pleas of Mifflin county. The Burgess and Town Council of the Borough of Lewistown, in the county of Mifflin, against Henry Wilson’s administratrix. This action was brought to recover the sum of $484.76, being the balance due by the defendant of a duplicate of school tax, delivered to him by the plaintiffs for collection.

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ERROR to the Common Pleas of Mifflin county. The Burgess and Town Council of the Borough of Lewistown, in the county of Mifflin, against Henry Wilson’s administratrix. This action was brought to recover the sum of $484.76, being the balance due by the defendant of a duplicate of school tax, delivered to him by the plaintiffs for collection. The plaintiffs offered in evidence the duplicate, to which the defendant objected, on the ground that the plaintiffs had not shown that the tax was legally assessed. The court overruled the objection, and sealed an exception. The duplicate was then given…

1Opinion of the Court

The opinion of the Court was delivered by

Rogers, J.

The defendant’s intestate, Henry Wilson, was appointed by the plaintiffs, collector of the school tax for the borough of Lewistown. Having accepted the appointment, a duplicate was placed in his hands, on which he collected at least a part of the taxes due: suit is brought to recover the amount of the duplicate, deducting the exoneration allowed him by the town council. It appears in evidence, that he complained he had not time to collect the tax, but promised that when he had time, he would collect it. He promised to collect it, provided the…

2Cited by2 opinions

  1. Kelter v. American Bankers Finance Co.Supreme Court of Pennsylvania · 1932
  2. Com. v. United States Fidelity & Guaranty Co., Pennsylvania Court of Common Pleas, Delaware County1930

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