Commonwealth v. Philadelphia City & County

Citations

• 157 Pa. 558
• 27 A. 553
• 1893 Pa. LEXIS 1451

Syllabus

<p>Tax on loans — Collection—City treasurer — Agency.</p> <p>In the collection of the tax on loans, the city treasurer is the agent of the city and not of the commonwealth, and until the tax is paid to the state treasurer the city is liable for the loss of it occasioned by the misconduct of the city treasurer.</p> <p>Tax— Collection — Public officers — Laches.</p> <p>The right of the commonwealth to a tax cannot be lost by the neglect or unfaithfulness of her agents; but this rule applies only to the tax and not to penalties.</p> <p>Penalties — Interest on tax — Attorney general's commissions.</p> <p>A city collected the tax on loans, and paid it over to the city treasurer. For the whole year during which the money was received and was due and payable to the commonwealth, and for more than four months afterwards that the treasurer was in office, not a single quarterly return or payment, as required by law, was requested or exacted by the commonwealth’s officers. Held that interest on the tax at twelve per cent should be lowered to six per cent, and that the attorney general’s fees on the tax settlement should be stricken off, these amounts being considered as penalties.</p>