Commonwealth ex rel. Klugh v. Lyter

Citations

• 162 Pa. 50
• 29 A. 352
• 1894 Pa. LEXIS 940

Syllabus

<p>Constitutional law — Taxation—Uniformity of laws — Local ancl special legislation — Act of June 25, 1885.</p> <p>The act of June 25, 1885, P. L. 187, entitled, “ An act relating to the collection of taxes in the several boroughs and townships of this commonwealth,” does not violate article 3, §7, of the constitution, relating to local and special legislation, or article 9, § 1, requiring uniformity in the levy and collection of taxes. Evans v. Phillipi, 117 Pa. 226, and Bennett v. Hunt, 148 Pa. 257, applied.</p> <p>Mandamus — Tax collector — Public officers.</p> <p>Mandamus is the proper remedy on the part of a person elected collector of taxes under the act of June 25, 1885, P. L. 187, to compel the county commissioners to deliver to him the tax duplicates which they withhold from him on the ground that the act is unconstitutional, and that they had appointed another person as collector under the former legislation on the subject.</p>