Moore v. Bauer

Stout, J.,

— The basic legal question presented is whether, under Pennsylvania law, the use of the original writ, capias ad respondendum, is proper procedure for collection of municipal taxes, and interest, penalties and fines thereon. The answer, in brief, as to taxes and interest, is no; as to penalties and fines, is yes.

The capias ad respondendum is an original writ of civil arrest. It is a writ of arrest before judgment.1 It originated in early Roman law and has had a history *528of long and varied use in Pennsylvania.2 Its present use is circumscribed by Rule 1481 of Pennsylvania Rules of…