Philadelphia County v. Sheehan
Supreme Court of Pennsylvania
Appeal, No. 368, Jan. T., 1918, by plaintiff, from judgment of C. P. No. 4, Philadelphia Co., Dec. T., 1916, No. 4693, entered upon a verdict for the defendant in the case of County of Philadelphia v. James B. Sheehan, Register of Wills. Assumpsit to recover commissions allowed register of wills for collection of State collateral inheritance taxes. Before Audenried, P. J. Verdict and judgment for defendant.
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Appeal, No. 368, Jan. T., 1918, by plaintiff, from judgment of C. P. No. 4, Philadelphia Co., Dec. T., 1916, No. 4693, entered upon a verdict for the defendant in the case of County of Philadelphia v. James B. Sheehan, Register of Wills. Assumpsit to recover commissions allowed register of wills for collection of State collateral inheritance taxes. Before Audenried, P. J. Verdict and judgment for defendant. The court dismissed plaintiff’s motion for judgment n. o. v. Plaintiff appealed. Error assigned was dismissal of plaintiff’s motion for judgment n. o. v. ■ The classification specified in…
1Opinion of the Court
Opinion by
Me. Justice Fox,
This action was brought by the County of Philadelphia against James B. Sheehan, register of wills of said county, to recover commissions amounting to $103,-148.74, allowed him by the' Commonwealth as compensation for his services as its agent in the collection of the collateral inheritance tax during the three years ending January thirty-first, 1917. The Act of July 21, 1913, P. L. 878, provides that “hereafter the salary of register of wills, in every county of this Commonwealth containing a population of one million five hundred thousand and upwards, shall be ten…
2Cases cited9 opinions
- Wheeler v. PhiladelphiaSupreme Court of Pennsylvania · 1875
- Ayars v. WestfieldSupreme Court of Pennsylvania · 1889
- Kilgore v. MageeSupreme Court of Pennsylvania · 1877
- Scowden's AppealSupreme Court of Pennsylvania · 1881
- Commonwealth ex rel. Fertig v. PattonSupreme Court of Pennsylvania · 1879
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Luzerne County v. MorganSupreme Court of Pennsylvania · 1919
- Commonwealth Ex Rel. v. WertSupreme Court of Pennsylvania · 1925
- Bachman's AppealSupreme Court of Pennsylvania · 1922
- State ex rel. Buford v. WatkinsSupreme Court of Florida · 1923
- Taylor v. PhiladelphiaSuperior Court of Pennsylvania · 1936
8 more not listed; retrieve them via the Exa API.