Hilbish v. Hower
Supreme Court of Pennsylvania
Error to the Court of Common Pleas of Union county: No. 113, to January Term 1868. Jacob Hilbish brought an action of trespass in the court below against John Hower and William Kline.
Read the full summary
Error to the Court of Common Pleas of Union county: No. 113, to January Term 1868. Jacob Hilbish brought an action of trespass in the court below against John Hower and William Kline. The writ was issued January 24th 1868. The trespass complained of was that the defendant seized and sold a horse and bridle belonging to the plaintiff under a .warrant to collect bounty tax levied by the school directors of Lewis township, which warrant was alleged by the plaintiff to be illegal. The plaintiff proved the seizure and sale of the horse and bridle by the defendants in the fall of 1864. The…
1Opinion of the Court
The opinion of the court was delivered, February 6th 1868, by
Thompson, C. J.
“ The authority of a collector of taxes to collect is his warrant. The duplicate is but a memorandum of the amount he is to collect from the parties therein named respectively. *95Without a warrant the collector becomes a trespasser, as soon as he meddles with the property of a tax-payer. There must also be a law authorizing the issue of a warrant, and some person appointed to issue it, and .it must conform to the law authorizing it, and be issued by the proper person designated by law, or it is no protection to a…
2Cases cited1 opinion
- Pearce v. TorrenceSupreme Court of Pennsylvania · 1853
3Cited by5 opinions
- Maloney v. MurphySupreme Court of Pennsylvania · 1896
- M. S. Kemmerer & Co. v. Foster TownshipSupreme Court of Pennsylvania · 1888
- Buster & Jones v. WrightCourt Of Appeals Of Indian Territory · 1904
- Com. v. Jordan-Major, T.Superior Court of Pennsylvania · 2017
- Scranton School District v. SmithSupreme Court of Pennsylvania · 1935