Philadelphia v. Commonwealth
Supreme Court of Pennsylvania
Error to the Court of Oommon Pleas of Dauphin county. This was an action of debt, commenced June 17th 1865, by the Commonwealth against the City of Philadelphia, for taxes due by the city.
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Error to the Court of Oommon Pleas of Dauphin county. This was an action of debt, commenced June 17th 1865, by the Commonwealth against the City of Philadelphia, for taxes due by the city. On the trial, November 27th 1865, the Commonwealth offered the account as settled by the auditor-general, January 26th 1865, and approved by the state treasurer on the same day, showing a balance due the Commonwealth of $502,489.86, with interest from January 15th 1865 ; with credits, allowed for payments since, reducing the claim to $439,228.34, which was admitted by the court against the defendant’s…
1Opinion of the Court
*453The opinion of the court was delivered, June 20th 1866, hy
Woodward, C. J.
The importance of this case consists entirely in the magnitude of the judgment — $439,228.34—and not in the questions of law that are raised.
It was -an action of debt by the Commonwealth against the City of Philadelphia for certain unpaid taxes, and the interest that had accrued thereon. Along with the narr. there was filed a copy of the account as settled and audited by the auditor-general and approved by the state treasurer.
The plea Avas nil debet.
The court below is complained of, in the 1st error assigned, for…
2Cases cited3 opinions
- Commonwealth v. ReitzelSupreme Court of Pennsylvania · 1845
- Commonwealth v. AurandSupreme Court of Pennsylvania · 1829
- Hultz v. CommonwealthSupreme Court of Pennsylvania · 1857
3Cited by7 opinions
- Hadley's CaseSupreme Court of Pennsylvania · 1939
- Graham v. PhiladelphiaSupreme Court of Pennsylvania · 1926
- Patton, Exrx. v. PhiladelphiaSuperior Court of Pennsylvania · 1936
- Graham v. City of PhiladelphiaSuperior Court of Pennsylvania · 1926
- Baldi v. City of Philadelphia, Pennsylvania Court of Common Pleas, Philadelphia County1945
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