Commonwealth v. Sitler
Superior Court of Pennsylvania
Appeal, No. 8, Oct. T., 1917, by defendant, from judgment of Q. S. Schuylkill Co., Jan. T., 1916, No. 187, on verdict of guilty in case of Commonwealth v. Clinton E. Sitler. Indictment against tax collectors for embezzlement. Before Moser, J., specially presiding. Defendant presented these points: 1. That the Commonwealth has not shown that the time has arrived when taxes alleged to have been collected by the defendant should have been paid over. Answer.
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Appeal, No. 8, Oct. T., 1917, by defendant, from judgment of Q. S. Schuylkill Co., Jan. T., 1916, No. 187, on verdict of guilty in case of Commonwealth v. Clinton E. Sitler. Indictment against tax collectors for embezzlement. Before Moser, J., specially presiding. Defendant presented these points: 1. That the Commonwealth has not shown that the time has arrived when taxes alleged to have been collected by the defendant should have been paid over. Answer. That is affirmed as a legal proposition; but the question, as we view it in this case, that is, the issue that is for your determination,…
1Opinion of the Court
Opinion by
Kephart, J.,
The defendant, a tax collector, was indicted under Section 1 of the Act of June 3, 1885, P. L. 72, for embezzlement. The learned trial judge specially presiding carefully considered and correctly determined many of the questions now before us. The Act of 1885 provides: “That if any person charged with the collection, safekeeping, or transfer of any state, county......taxes, under any law or laws of this Commonwealth, shall convert or appropriate the moneys so collected, or any part thereof, to his own use in any way whatever, or shall use by way of investment in any kind…
2Cases cited3 opinions
- Commonwealth v. MentzerSupreme Court of Pennsylvania · 1894
- Commonwealth v. SwabSuperior Court of Pennsylvania · 1915
- Commonwealth v. ShoenerSupreme Court of Pennsylvania · 1905
3Cited by5 opinions
- Commonwealth ex rel. Gaurich v. KeenanSuperior Court of Pennsylvania · 1956
- Commonwealth v. HamptonSuperior Court of Pennsylvania · 1929
- Witherow v. Weaver Et Ux.Superior Court of Pennsylvania · 1939
- Commonwealth v. BerkemeyerLehigh County Court of Oyer and Terminer · 1925
- Commonwealth v. Crayton, Pennsylvania Court of Common Pleas, Dauphin County1930