Luzerne County v. Morgan
Supreme Court of Pennsylvania
Appeal, No. 83, Jan. T., 1918, by tbe County of Luzerne, from judgment of C. P. Luzerne Co., March T., 1918, No. 778, disallowing a surcharge by the county controller against the register of wills in the case of County of Luzerne v. William E. Morgan. Appeal by register of wills from report of county controller. Before Fuller, J. Case submitted upon an agreed statement of facts.
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Appeal, No. 83, Jan. T., 1918, by tbe County of Luzerne, from judgment of C. P. Luzerne Co., March T., 1918, No. 778, disallowing a surcharge by the county controller against the register of wills in the case of County of Luzerne v. William E. Morgan. Appeal by register of wills from report of county controller. Before Fuller, J. Case submitted upon an agreed statement of facts. Errors assigned were the orders of the court disallowing the surcharge of the controller and entering judgment for the defendant. The distinction between “commissions” and “fees” drawn with considerable elaboration in…
1Opinion of the Court
Opinion by
Mr. Chief Justice Brown,
During the year 1916 William E. Morgan served as register of wills of the County of Luzerne, containing more than one hundred and fifty thousand inhabitants, and collected the collateral inheritance taxes due the Commonwealth, which paid him $5,468.02 as commissions for his services as its collecting agent. In auditing his accounts for the year the county controller surcharged him with this sum as being due to the county, under the first section of the Act of March 31, 1876, P. L. 13, which provides that in all counties in the Commonwealth containing over one…
2Cases cited6 opinions
- Knisely v. CotterelSupreme Court of Pennsylvania · 1900
- Kellerman's EstateSupreme Court of Pennsylvania · 1913
- Philadelphia v. MartinSupreme Court of Pennsylvania · 1889
- Kerlin's Lessee v. BullSupreme Court of the United States · 1786
- Philadelphia County v. SheehanSupreme Court of Pennsylvania · 1919
1 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Lennox v. ClarkSupreme Court of Pennsylvania · 1953
- Hadley's CaseSupreme Court of Pennsylvania · 1939
- Powell v. ShepardSupreme Court of Pennsylvania · 1955
- Bachman's AppealSupreme Court of Pennsylvania · 1922
- Commonwealth Ex Rel. Duff v. HustonSupreme Court of Pennsylvania · 1948
23 more not listed; retrieve them via the Exa API.