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The District Reports of Cases Decided in All the Judicial Districts of the State of Pennsylvania (Volume 7)

The District Reports of Cases Decided in All the Judicial Districts of the State of Pennsylvania (Volume 7)


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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1898. Excerpt: ... Swatara Township School District v. Geesey. the whole series of accounts must be settled or else no one of them can be touched. Indeed, even if the auditors had undertaken to settle the series they would have been obliged to state the account of each year separately, so that the defendant's liability for that particular period might be kept distinct. In the case of a tax collector this method is unavoidable, because a collector gives bond annually (Act of 1885, P. L. 187; Act of 1893, P. L. 333; Com. v. Dauphin County Commissioners, 3 District Reps. 584) and it rarely happens that the same sureties continue from year to year. It is essential therefore that the extent of his liability for each year should be separately ascertained, for the obligation of his bond is (as defined by section 3 of the Act of 1885), "that the said collector shall well and truly collect and pay over or account for, according to law, the whole amount of taxes charged and assessed in the duplicates which shall be delivered to him." This language measures the sureties' liability and confines it to the amount of money collected upon the duplicates for the particular year. Under this provision a tax collector's sureties of one year could not be held responsible for a balance remaining in their principal's hands from the collections of a preceding year; but if the account should be so stated that the transactions of several years could not be separated, the result might be to impose upon the sureties of the last year a much larger liability than arose from the collections of that period. This would certainly be in violation of the condition prescribed by the statute and by their obligation. We think therefore that the action of the auditors in dealing separately with the year 1891 cann...


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Product Details
  • ISBN-13: 9781235640704
  • Publisher: General Books
  • Publisher Imprint: General Books
  • Height: 246 mm
  • No of Pages: 530
  • Spine Width: 27 mm
  • Width: 189 mm
  • ISBN-10: 1235640701
  • Publisher Date: 01 Feb 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 934 gr


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The District Reports of Cases Decided in All the Judicial Districts of the State of Pennsylvania (Volume 7)
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