Legal Opinion

Taylor v. Commissioners

Supreme Court of Pennsylvania

Decided September 15, 1831Published

Error to the Common Pleas of Beaver county. This was ,an action of assumpsit, in which John Taylor and Su* sanna his wife Were plaintiffs, and the Commissioners of Beaver bounty Were defendants. It was brought to recover1 back money Which the plaintiffs had paid in discharge of taxes assessed upon R tract of land No. 86, to Which they had no claim, interest or conbern in any wity.

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Error to the Common Pleas of Beaver county. This was ,an action of assumpsit, in which John Taylor and Su* sanna his wife Were plaintiffs, and the Commissioners of Beaver bounty Were defendants. It was brought to recover1 back money Which the plaintiffs had paid in discharge of taxes assessed upon R tract of land No. 86, to Which they had no claim, interest or conbern in any wity. They had a daim to a tract No. 84, which was álso assessed with taxes, and these they wished to have paid, but through a'mistalte of their own, paid the taxes upon No. 86. Under this mistake, they, on the 4th of…

1Opinion of the Court

The opinion of the court was delivered by

Kennedy, J.

—It is worthy of observation in this case, that those eoncerned in receiving the taxes of the plaintiffs, on behalf of the county, do not appear to have induced or contributed to the mistake under which the money was paid, in the least degree. If this vere the case, it might be good ground for a different judgment from that which has been given. Or if the mistake had taken -place with the Commissioners or the county Treasurer, in the application of the money, by appropriating it to the payment of the taxes assessed upon No. 86, when it was…

2Cases cited2 opinions

  1. Morris v. TarinSupreme Court of the United States · 1785
  2. Irvine v. HanlinSupreme Court of Pennsylvania · 1823

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