Commonwealth v. Toms
Supreme Court of Pennsylvania
ERROR to the Common Pleas of Dauphin county. This was an action of debt, by the Commonwealth against George W. Toms, George Wiles, and Daniel Logan, on the official bond of George W. Toms, as register of Franklin county, in which the following ease was stated for the opinion of the court:— It is admitted that George W. Toms was the register of Franklin county from the 1st of December 1857, to the 1st of December 1860. That he filed an official bond, as required by the Act of…
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ERROR to the Common Pleas of Dauphin county. This was an action of debt, by the Commonwealth against George W. Toms, George Wiles, and Daniel Logan, on the official bond of George W. Toms, as register of Franklin county, in which the following ease was stated for the opinion of the court:— It is admitted that George W. Toms was the register of Franklin county from the 1st of December 1857, to the 1st of December 1860. That he filed an official bond, as required by the Act of 1832 (which is made part of this case stated), and that Daniel Logan and George Wiles are his sureties. It is further…
1Opinion of the Court
The opinion of the court was delivered,
by
Lowrie, C. J.
Under the general law of his office, the register of wills gives a bond with sureties for the faithful execution of his duties, and for the payment of all moneys received by him for the use of the Commonwealth; and this would seem, at the first glance, to include his duties and receipts, under the Collateral Inheritance Tax Laws, passed since the bond was provided for, especially when, as here, the bond was given since those tax laws were passed.
But when we turn to the Act of 22d March 1841, P. L. 99, imposing the collection of the…
2Cited by2 opinions
- Commonwealth v. WhiteSuperior Court of Pennsylvania · 1921
- Commonwealth v. Allentown Trust Co., Pennsylvania Court of Common Pleas, Lehigh County1923