M. S. Kemmerer & Co. v. Foster Township
Supreme Court of Pennsylvania
ERROR TO THE COURT OE COMMON PLEAS OE LUZERNE COUNTY. No. 327 January Term 1888, Sup. Ct.; court below, No. 410 December Term 1887, C. P. On October 17, 1887, a case stated was made, Foster township against M. S. Kemmerer & Co., wherein it was agreed; That the duplicate of the road taxes assessed and levied for the year 1887 showed that there was due upon the same from the .defendants to the plaintiff the sum of $461, and said duplicate had been delivered to Hugh Maloy, duly…
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ERROR TO THE COURT OE COMMON PLEAS OE LUZERNE COUNTY. No. 327 January Term 1888, Sup. Ct.; court below, No. 410 December Term 1887, C. P. On October 17, 1887, a case stated was made, Foster township against M. S. Kemmerer & Co., wherein it was agreed; That the duplicate of the road taxes assessed and levied for the year 1887 showed that there was due upon the same from the .defendants to the plaintiff the sum of $461, and said duplicate had been delivered to Hugh Maloy, duly elected collector of taxes for said township on the third Tuesday of February 1887, and duly qualified by oath and bond…
1Opinion of the Court
Opinion,
Me. Justice Clark:
This case involves the construction of the act of assembly, approved June 25, 1885, P. L. 187, entitled, “An act regulating the collection of taxes in the several boroughs and townships of this commonwealth,” as to the collection of road taxes. It must be conceded, that in respect of the road taxes the language of the act is much involved and obscure, but we think the conclusion to which the learned court below came in the construction is the correct one.
It seems reasonably clear, the legislature intended that road taxes might be collected by the collector of taxes.…
2Cases cited3 opinions
- Hilbish v. HowerSupreme Court of Pennsylvania · 1868
- Miller v. GormanSupreme Court of Pennsylvania · 1861
- Pearce v. TorrenceSupreme Court of Pennsylvania · 1853
3Cited by1 opinion
- Creswell v. MontgomerySuperior Court of Pennsylvania · 1900