Jones v. Sharon Borough
Supreme Court of Pennsylvania
Appeal, No. 142, Oct. T., 1912, by defendant, from judgment of O. P. Mercer Co., June T., 1910, No. 61, on verdict for plaintiff in case of P. W. Jones, Executor of the Estate of W. W. Hanna, deceased, v. Sharon Borough. Assumpsit to recover money alleged to have been overpaid to a borough by a tax collector.
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Appeal, No. 142, Oct. T., 1912, by defendant, from judgment of O. P. Mercer Co., June T., 1910, No. 61, on verdict for plaintiff in case of P. W. Jones, Executor of the Estate of W. W. Hanna, deceased, v. Sharon Borough. Assumpsit to recover money alleged to have been overpaid to a borough by a tax collector. Williams, P. J., charged, inter alia, as follows: This suit is brought by the administrator of W. W. Hanna, deceased, who was formerly tax collector of the Borough of Sharon. It is admitted that he was the collector of taxes for that borough for the years 1902, 1903 and 1904. The…
1Opinion of the Court
Opinion by
Mr. Justice Brown,
W. W. Hanna, appellee’s decedent, was the duly elected and qualified collector of taxes in the Borough of Sharon for the years 1902, 1903 and 1904. His accounts as collector for these years were audited by the borough auditors, and their reports show the following liabilities: For the year ending March 2,1903, the report of the auditors showed that the collector was then indebted to the borough on the tax duplicate of 1902 in the sum of $6,262.96; and the report for the year ending March 7, 1904, showed an indebtedness of the said collector to the borough on the…
2Cases cited4 opinions
- Blackmore v. County of AlleghenySupreme Court of Pennsylvania · 1866
- Commonwealth ex rel. v. ScanlanSupreme Court of Pennsylvania · 1902
- Northumberland County v. BloomSupreme Court of Pennsylvania · 1842
- Commonwealth v. MaxwellSupreme Court of Pennsylvania · 1907
3Cited by7 opinions
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- Dunmore Borough v. DempseySupreme Court of Pennsylvania · 1924
- Hempfield School District AppealSupreme Court of Pennsylvania · 1944
- Stone v. Schl. Dist. of CarbondaleSuperior Court of Pennsylvania · 1931
- Com. v. Logan Township School Directors, Pennsylvania Court of Common Pleas, Blair County1928
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