Glover v. Wilson
Supreme Court of Pennsylvania
In error from the Common Pleas of Union county. July 28. Debt against a surety of a collector of taxes by the obligees, who were the late county commissioners, to the use of the eounty. The condition of the bond was, that the collector should pay into the county treasury the amount of his duplicate for the year 1835, deducting his commissions, and “ should perform the duties appertaining to him, in the office of collector, for said year.”
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In error from the Common Pleas of Union county. July 28. Debt against a surety of a collector of taxes by the obligees, who were the late county commissioners, to the use of the eounty. The condition of the bond was, that the collector should pay into the county treasury the amount of his duplicate for the year 1835, deducting his commissions, and “ should perform the duties appertaining to him, in the office of collector, for said year.” The. pleas were payment and the statute of limitations. The defendant objected to the bond being read, because the suit should have been in'the name of the…
1Opinion of the CourtBell, J.
A glance at the system devised, from time to time, by our legislature, for’ the assessment and collection of taxes for the use of the Commonwealth, levied upon real and personal estate, will show that from the beginning, one,feature of its policy has been the application of the machinery used in the several counties of the state for ascertaining, collecting and securing rates and levies for county purposes. In both cases the same agents are employed, who act under the same rules, and the amount of state tax, thus ascertained, is to be collected in like manner as county rates and levies,…
2Cases cited4 opinions
- Commonwealth v. BaldwinSupreme Court of Pennsylvania · 1832
- Ramsey's AppealSupreme Court of Pennsylvania · 1835
- Wilson v. Commissioners of Huntingdon CountySupreme Court of Pennsylvania · 1844
- Hamilton v. MooreSupreme Court of Pennsylvania · 1842
3Cited by5 opinions
- Commonwealth, Department of Transportation v. J. W. Bishop & Co.Supreme Court of Pennsylvania · 1981
- Com., for Use v. PerrySupreme Court of Pennsylvania · 1938
- Kelly v. RubleOregon Supreme Court · 1883
- Commonwealth v. SingerSuperior Court of Pennsylvania · 1906
- Commonwealth v. CarsonSuperior Court of Pennsylvania · 1904