Legal Opinion

Kirby v. Bradford County

Supreme Court of Pennsylvania

Decided April 7, 1890No. 232PublishedCited by 1 opinion

APPEAL BY PLAINTIEE EROM THE COURT OE COMMON PLEAS OE BRADFORD COUNTY. No. 232 January Term 1890, Sup. Ct.; court below, No. 1 September Term 1887, C. P. in Equity.

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APPEAL BY PLAINTIEE EROM THE COURT OE COMMON PLEAS OE BRADFORD COUNTY. No. 232 January Term 1890, Sup. Ct.; court below, No. 1 September Term 1887, C. P. in Equity. On May 4,1887, J. P. Kirby filed a bill in equity against G. H. Vandyke and others, county commissioners, L. M. Bowman, assessor of Towanda township, and A. W. Dimmock, tax collector of said township, in which the plaintiff averred: That he was a resident of California; that on December 6, 1886, the assessor of said township had furnished him with a blank upon which to make a return of matters made taxable for state purposes under…

1Opinion of the Court

Per Curiam :

The appellant filed this bill in the court below to restrain the county of Bradford, the commissioners of said county, the assessor and tax collector of Towanda township, in said county, from the collection of certain taxes assessed against appellant upon his money at interest, alleging as the ground for such relief, that his residence or domicile was in the state of California at the time the same were assessed.

Unfortunately for the appellant, the question of domicile was found against him by the master, and his finding has been approved by the court below. We would not reverse…

2Cited by1 opinion

  1. Florsheim Bros. v. HoltSupreme Court of Louisiana · 1880

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