Wallace's Estate
Supreme Court of Pennsylvania
Appeal from tbe decree of the Orphans’ Court of Allegheny county: In tbe estate of Thomas Wallace, deceased: No. 133, to October and November Term 1868. The appeal in this case was by Caleb Bussell, a lien-creditor of tbe decedent. Tbe decedent died in 1859 or 1860. On tbe final settlement of tbe account of William P. Baum, bis administrator, there appeared to be a balance of $1514.26 due tbe estate. Tbe account was referred to William Gr.
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Appeal from tbe decree of the Orphans’ Court of Allegheny county: In tbe estate of Thomas Wallace, deceased: No. 133, to October and November Term 1868. The appeal in this case was by Caleb Bussell, a lien-creditor of tbe decedent. Tbe decedent died in 1859 or 1860. On tbe final settlement of tbe account of William P. Baum, bis administrator, there appeared to be a balance of $1514.26 due tbe estate. Tbe account was referred to William Gr. Hawkins, Jr., as auditor for distribution; who fonnd and reported that the balance for distribution, after deducting tbe expenses of audit, was $1400. Of…
1Opinion of the Court
The opinion of the court was delivered, February 23d 1869, by
Williams, J.
The appellant was the collector of taxes in the First Ward, Pittsburg, from 1852 to 1858 inclusive, and, during this time, state, county and city taxes were annually assessed on the Bank Exchange property, owned by Thomas. Wallace, and included in the duplicates that came into his hands for collection. He settled his duplicates in regular course during the period for which he was collector. In 1859 Wallace confessed judgment in his favor as collateral security for the taxes then remaining unpaid, and died in the same or…
2Cases cited4 opinions
- Kyner v. KynerSupreme Court of Pennsylvania · 1837
- Armstrong's AppealSupreme Court of Pennsylvania · 1843
- Pott v. NathansSupreme Court of Pennsylvania · 1841
- Parker's AppealSupreme Court of Pennsylvania · 1844
3Cited by6 opinions
- Brown v. Sheldon State BankSupreme Court of Iowa · 1908
- Buskirk v. State-Planters Bank & Trust Co.West Virginia Supreme Court · 1933
- First National Bank of Ashley v. ReilySuperior Court of Pennsylvania · 1949
- Allegheny V. R. v. DickeySupreme Court of Pennsylvania · 1890
- Shimp's Assigned EstateSupreme Court of Pennsylvania · 1900
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