Parsons v. Allison
Supreme Court of Pennsylvania
ERROR to the common pleas of Centre county. Amicable action wherein David Allison was plaintiff and A. V. Parsons and others, assignees of Curtz & Hepburn, were defendants, in which the following facts appeared by a special verdict.
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ERROR to the common pleas of Centre county. Amicable action wherein David Allison was plaintiff and A. V. Parsons and others, assignees of Curtz & Hepburn, were defendants, in which the following facts appeared by a special verdict. April 27th, 1833, the commissioners of Centre county made out the duplicate for county and stale tax of Lamar township in said county; which was delivered to David Allison, Esq., collector, the above plaintiff, in June 1833. In the said duplicate, the firm of Curtz & Hepburn were taxed, amounting to 35 dollars 71 cents. The said collector proceeded to demand the…
1Per curiam
A collector’s warrant, unlike a fieri facias which binds the goods from its delivery — formerly from the teste — has not the common law'incident of lien. Annually to tie up the chattels of a country while the taxes are in a course of collection, would be an insufferable annoyance; and before the legal existence of it can be admitted, something very explicit ought to appear in the laws supposed to inflict it. To enforce payment, however, no more is given to the oificer than a power to distrain, which implies not the existence of a lien before distress made. As betwixt landlord and tenant, it…
2Cited by2 opinions
- Moore v. MarshSupreme Court of Pennsylvania · 1869
- In re Belman, Pennsylvania Court of Common Pleas, Berks County1932