Buck v. Commonwealth
Supreme Court of Pennsylvania
Error to the Court of Quarter Sessions of Northampton county: Of January Term 1879, No. 89. Indictment of Alfred Buck for receiving payment and giving' a receipt for taxes Avhich had not been duly assessed. The indictment was brought under the 8th sect, of the Act of May 27th 1841, Pamph. L. 402. • The facts Avere these: Daniel Ritter owned a house in Saucon township, adjoining the borough of South Bethlehem; the house being situated near the line of said borough.
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Error to the Court of Quarter Sessions of Northampton county: Of January Term 1879, No. 89. Indictment of Alfred Buck for receiving payment and giving' a receipt for taxes Avhich had not been duly assessed. The indictment was brought under the 8th sect, of the Act of May 27th 1841, Pamph. L. 402. • The facts Avere these: Daniel Ritter owned a house in Saucon township, adjoining the borough of South Bethlehem; the house being situated near the line of said borough. Buck was appointed collector of borough taxes, and was instructed by the town council to collect said taxes for 1878, for which he…
1Opinion of the CourtJustice Gordon
*113In the case of Moore v. Allegheny City, 6 Harris 55, it was said, by Mr. Justice Bell, that, as an executive officer, a collector is not liable for acts done in the execution of his precept, apparently regular, and emanating from persons having authority over the subject. The ruling in this case is approved in Cunningham v. Mitchell, 17 P. F. Smith 78, and the doctrine, therein stated, reiterated. Now, there is no doubt about the power of the authorities of the borough of South Bethlehem to levy borough taxes, or that their warrant empowered Buck, the defendant below, to collect such taxes.…
2Cited by1 opinion
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