Legal Opinion

Pearce v. Torrence

Supreme Court of Pennsylvania

Decided December 16, 1853PublishedCited by 2 opinions

Error to the Court of Common Pleas. This was an action of trespass against a supervisor, for making a distress for the collection of unpaid road tax, more than thirty days after demand of payment.

1Opinion of the Court

The facts sufficiently appear in the opinion of the court, delivered December 16, 1858, by

Lowrie, J.

— Torrence was charged with a road tax, and having neglected to pay it, after due demand, the supervisor procured a warrant from a justice of the peace, “authorizing him to demand and receive of, and from any person named in his duplicate, the amount charged for road tax which remains unpaid;” and further authorizing him, if any person shall be in default for thirty days after demand, to levy the said tax by distress and sale. It is sufficient to say, that this warrant is in no sense authorized…

2Cited by2 opinions

  1. Hilbish v. HowerSupreme Court of Pennsylvania · 1868
  2. M. S. Kemmerer & Co. v. Foster TownshipSupreme Court of Pennsylvania · 1888

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