McCoach v. Sheehan
Supreme Court of Pennsylvania
Appeal, No. 38, Jan. T., 1917, by plaintiff, from judgment of C. P. No. 4, Philadelphia Co., June T., 1915, No. 855, entered for defendant on case stated in case of William McCoach, Treasurer for the County of Philadelphia, .v. James B. Sheehan, Register of Wills of Philadelphia County. Assumpsit for commissions. Before Audenried, P. J. The opinion of the Supreme Court states the case. The lower court entered judgment for the defendant. Plaintiff appealed.
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Appeal, No. 38, Jan. T., 1917, by plaintiff, from judgment of C. P. No. 4, Philadelphia Co., June T., 1915, No. 855, entered for defendant on case stated in case of William McCoach, Treasurer for the County of Philadelphia, .v. James B. Sheehan, Register of Wills of Philadelphia County. Assumpsit for commissions. Before Audenried, P. J. The opinion of the Supreme Court states the case. The lower court entered judgment for the defendant. Plaintiff appealed. Error assigned was the judgment of the court.
1Opinion of the Court
Per Curiam,
If James B. Sheehan, register of wills of Philadelphia County, has no right to retain the commissions allowed him by the Commonwealth on collateral inheritance tax collected by him for its use, but must pay the same to the county, under the Act of July 21,1913, P. L. 878, it is the only party to compel him to pay. The learned president judge of the court below recognized this in saying: “The judgment here entered cannot bind the County of Philadelphia. The fees and commissions of the register are, by the Act of July 21,1913, P. L. 878, made payable into the county treasury. They…