Commonwealth v. Jimison

Citations

• 205 Pa. 367
• 54 A. 1036
• 1903 Pa. LEXIS 576

Syllabus

<p>Principal and surety — Public officers — Collector of delinquent taxes — Concealment from surety.</p> <p>There is a clear distinction, between the liabilities of sureties on an obligation to an individual or private corporation and to a public municipal corporation.</p> <p>The surety on the bond of a collector of delinquent taxes is not relieved from liability because the county treasurer knew at the time he appointed the collector that the latter was a defaulter for previous years, and did not reveal this fact to the surety when the bond was taken. The duty of revealing the fact to the surety was only a moral duty, and the public is not answerable to third persons for the neglect of public officers to perform moral duties.</p> <p>Public officers — Collector of delinquent taxes — County treasurer.</p> <p>In Montgomery county the county treasurer has a right to appoint collectors of state and county taxes in townships, and to approve their bonds.</p>