Commonwealth v. Scott
Supreme Court of Pennsylvania
Collectors having been collecting taxes and', charging fees for making levys without sales ever since the Act of 1872 was passed, and it is rather late now to raise the question: Price v. Lancaster Co., 189 Pa. 95; Phila. v. Ry. Co., 102 Pa. 190; Whitmire v. Twp., 17 Pa. Superior Ct. 399.
1Opinion of the Court
Opinion by
Me. Justice Simpson,
In each of these three cases, the defendants, as tax collectors or deputy tax collectors, were indicted for extortion, under section 12 of the Act of March 31,1860, P. L. 382, 387; the indictments alleging that in May, 1925, they “did, by color of their office, receive and take a reward and fee [from specified persons] to execute and do their duty of office, not allowed by law, to wit, the sum of $1.50, for receiving and paying over money paid after levy Avithout sale.” The Court of Quarter Sessions of the Peace of Cambria County quashed the indictments; the…
2Cases cited2 opinions
- Murdoch v. BierySupreme Court of Pennsylvania · 1921
- Commonwealth ex rel. Schrier v. RugglesSupreme Court of Pennsylvania · 1924
3Cited by2 opinions
- Brown, for Use v. LesuerSuperior Court of Pennsylvania · 1942
- Pennsylyania State Police, Bureau of Liquor Control Enforcement v. Scioli-Turco Post 593, V.F.W.Commonwealth Court of Pennsylvania · 1995