Commonwealth ex rel. Ross Township v. Gruver

Citations

• 13 Pa. Super. 553
• 1900 Pa. Super. LEXIS 201

Syllabus

<p>Actions — Suit on tax collector's bond — Cause of action.</p> <p>A suit on the bond of a tax eollectoris properly brought in assumpsit and the averments of the statement are sufficient when'it assigns with certainty the failure to pay or account for a definite sum claimed as the balance of the taxes in the duplicate for a given year.</p> <p>Practice — Defects in statement — Cure by verdict — Amendment presumed.</p> <p>The omission to declare the manner in which the judgment should be entered in order to secure the proper amount to the school district was a subject for amendment, and after trial on the merits, verdict and judgment, there being no demurrer, no such defect is fatal unless it is shown to have injuriously affected the trial; the proper amendment will be considered to have been made.</p> <p>Toionship auditor — Settlement with collectoi — Appeal—Review—Suit on surety bond.</p> <p>The township auditor’s settlement of the tax collector’s accounts is but one step in fixing the liability of the collector, but when it is not appealed from to the court of common pleas as provided by law, he elected to make that step a final one and to be bound by it and the appellate court cannot review it on appeal from a judgment entered on the surety’s bond.</p>