Ash's Estate
Supreme Court of Pennsylvania
Appeal, No. 241, Jan. T., 1902, by Commonwealth, from decree of C. P. No. 3, Phila. Co., March T., 1893, No. 590, dismissing exceptions to auditor’s report in Estate of Penrose Ash. Exceptions to report of Ulysses S. Koons, Esq., auditor; From the record it appeared that Penrose Ash was treasurer of Philadelphia county from 1845 to 1848, and as such was charged with the collection of certain taxes for the commonwealth.
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Appeal, No. 241, Jan. T., 1902, by Commonwealth, from decree of C. P. No. 3, Phila. Co., March T., 1893, No. 590, dismissing exceptions to auditor’s report in Estate of Penrose Ash. Exceptions to report of Ulysses S. Koons, Esq., auditor; From the record it appeared that Penrose Ash was treasurer of Philadelphia county from 1845 to 1848, and as such was charged with the collection of certain taxes for the commonwealth. When he left office he was indebted to the commonwealth in a large sum of monej'. In 1850, Ash conveyed to a trustee certain lands in Passyunk township in trust to sell the…
1Opinion of the Court
Opinion by
Mr. Justice Mitchell,
When the commonwealth comes into its courts, it is subject like all other suitors to the established rules of evidence. It must meet the burden of proof, its evidence must be relevant, material, the best attainable, and must be presented in due order under the regular rules of procedure. In all such respects it stands upon the same footing as ordinary litigants. Statutes of limitation do not apply to it, because the maxim nullum tempus occurrit regi though probably in its origin a part of royal prerogative has been adopted in our jurisprudence as a matter of…
2Cases cited2 opinions
- Stewart's EstateSupreme Court of Pennsylvania · 1892
- Miller v. Overseers of PoorSuperior Court of Pennsylvania · 1901
3Cited by24 opinions
- Frey's EstateSupreme Court of Pennsylvania · 1941
- Carter v. Ridge Turnpike Co.Supreme Court of Pennsylvania · 1904
- Commonwealth v. Central Realty Co.Supreme Court of Pennsylvania · 1939
- Chesapeake & Delaware Canal Co. v. United StatesCourt of Appeals for the Third Circuit · 1915
- Brankin v. Phila., Newtown & New York R. R.Supreme Court of Pennsylvania · 1926
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