Taylor v. Board of Health
Supreme Court of Pennsylvania
Certiitoate from tbe court of Nisi Prius. Assumpsit on the common money counts; and the case turned on the plea of non assumpsit.
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Certiitoate from tbe court of Nisi Prius. Assumpsit on the common money counts; and the case turned on the plea of non assumpsit. The Board of Health of Philadelphia, was created as a public corporation, by an Act of Assembly passed in 1818; and, among other duties imposed upon it, it was required to take care of the public health, by examining all vessels arriving from foreign ports, seeing that they were in a healthy condition, and collecting one dollar a head for every foreign immigrant imported in them, which -was to be paid before a certificate of health could be giyen. By an Act of…
1Opinion of the Court
The opinion of the court was delivered by
Lowrie, J.
If the case of The Borough of Allentown v. Saeger, 20 State R. 421, was decided upon a proper principle, then the judgment at Nisi Prius, upon this reserved point, is very plainly right. In that case the taxing officers had no authority at all for imposing the tax complained of; and, as it was paid without objection, it was presumed to have been expended for public purposes, and held to be irrecoverable from the district whose officers imposed it:
In the present case, the legislature imposed a poll tax on all foreign immigrants coming by sea…
2Cited by12 opinions
- Shenango Furnace Co. v. Fairfield TownshipSupreme Court of Pennsylvania · 1911
- County of Allegheny v. GrierSupreme Court of Pennsylvania · 1897
- De La Cuesta v. Insurance Co. of N. A., Pennsylvania Court of Common Pleas, Philadelphia County1890
- Fox v. EdwardsCourt of Appeals for the Second Circuit · 1923
- Miner v. Clifton TownshipSouth Dakota Supreme Court · 1912
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