Commonwealth ex rel. Schuylkill County v. Sitler

Citations

• 260 Pa. 550
• 103 A. 925
• 1918 Pa. LEXIS 565

Syllabus

<p>Public officers — Tax collector — Bond — Default — Liability of sureties.</p> <p>1. The sureties on a tax collector’s bond are liable after the expiration of the settlement period to pay over or account for the full amount of the duplicates, including the taxes uncollected, less taxes paid over or accounted for according to law.</p> <p>2. Where a tax collector was convicted and sentenced for the embezzlement of only a part of the amount for which he was in default, the liability of the tax collector’s sureties is not restricted to such amount, and a petition to open the judgment against a surety entered for the full amount of the default and to discharge the sureties of liability further than for the amount which the collector was convicted of having taken, was properly dismissed without prejudice to the surety to make defense in any action thereafter taken on the bond or judgment entered thereon.</p> <p>3. Where a tax collector is appointed by the court to succeed a defaulting tax collector the turning over of the duplicates to the duly appointed collector does not relieve the sureties of the former collector from their liability on the bond.</p>