Commonwealth v. Perrego

Citations

• 40 Pa. Super. 320
• 1909 Pa. Super. LEXIS 614

Syllabus

<p>Principal and surety — Public officers — Tax collector — Special tax— Special bond.</p> <p>1. Where a tax collector is required to perform a duty special in its nature and to give a special bond for its faithful performance no liability attaches therefor to his general bondsmen in the absence of an express declaration in the bond or an express statutory provision to the effect that they shall be so liable.</p> <p>2. Where the court of quarter sessions makes an order authorizing and directing the supervisors of a township to levy a special tax, and also orders in accordance with the provisions of the Act of May 25, 1878, P. L. 150, and a rule of court, that the tax collector of the township shall enter a special bond conditioned for the faithful collection and paying over of such special tax, and the tax collector of the township without entering a special bond and without the supervisors levying a tax, collects the special tax, and fails to pay it over, the surety on the general bond is not liable for the failure of the collector to account for the proceeds of the special tax which he had collected, in the absence of any agreement or undertaking on the part of such surety as to liability for such loss.</p>