Commonwealth v. Simpson

Crumlish, J.,

The above matter is before us on motion to quash indictments.

On October 1, 1948, 40' bills, nos. 1398 to 1437, inclusive, September sessions, 1948, were found against defendant. The charges grow out of conduct of defendant, who, as an employe of the Receiver of Taxes of the City of Philadelphia, was required to attend various sports exhibitions where the public was charged admission and to collect from the producers or promoters the amusement tax due the city. Defendant is charged with failing to account to the receiver of taxes for various sums which he collected and received on…