Legal Opinion

Stauffer v. Commissioners

Supreme Court of Pennsylvania

Decided November 15, 1832PublishedCited by 8 opinions

WRIT of error to the district court of Lancaster county. Hays, president. Ejectment by The Commissioners of Lancaster County against George Stauffer, for a house and lot in the city of Lancaster.

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WRIT of error to the district court of Lancaster county. Hays, president. Ejectment by The Commissioners of Lancaster County against George Stauffer, for a house and lot in the city of Lancaster. George Stauffer had been a collector of county tax for the city of Lancaster, for the years 1824, 1825 and 1826. On the 3d of September 1825, the county treasurer entered in the office of the prothonotary,a transcript of a balance due by Stauffer to the county, of 2339 dollars and 15 cents. On the 27th of June 1829, the treasurer issued three several warrants, directed to the sheriff, against…

1Per curiam

The transcript directed by the sixteenth section of the act of 1799, was put on the footing of a judgment, in order to give notice of the existence of the lien, and, perhaps, to create it; but it was not intended to operate as a judgment, in order to found the process of execution, which would, in that aspect, have been directed to issue from-the court, and not from the treasurer. There is nothing to show that the treasurer might not seize and sell without any transcript at all, provided the property remained unincumbered in the hands of the collector. And why should not the seizure create…

2Cited by8 opinions

  1. Wilder v. LumpkinSupreme Court of Georgia · 1848
  2. Mencke v. RosenbergSupreme Court of Pennsylvania · 1902
  3. Glass v. GilbertSupreme Court of Pennsylvania · 1868
  4. Bausman v. Eshleman, Pennsylvania Court of Common Pleas, Lancaster County1873
  5. Ross & Company's AppealsSupreme Court of Pennsylvania · 1884

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