Commonwealth v. Titman

Citations

• 148 Pa. 168
• 23 A. 1120

Syllabus

<p>[Marked to be reported.]</p> <p>School taxes — Warrant to collector — Certificate by school board for the balance due by collector — Act of April 11, 1862, section 18.</p> <p>Defendant, a collector of school taxes, claimed, from the school board a large allowance for exoneration from school tax of parties whose names were contained in the duplicate furnished him. A part of this allowance having been granted by the board, a certificate of the balance due by the collector was filed by the board, under the provisions of the act of April 11, 1862, see. 18, P. L. 474, and judgment entered for the amount against the collector and the sureties on his bond. It was contended that the collector and his sureties were discharged from liability because he had not been furnished with a warrant when the duplicate of the school tax was placed in his hands for collection. It was not alleged that in consequence of this omission he was in any way hampered or interfered with in the collection of the taxes, or that he suffered any loss thereby.</p> <p>The court refused to open the judgment.</p> <p>Held, (1) that no power was given to the court under the act to review the settlement made by the school board.</p> <p>(2) That the absence of the warrant, which did not appear to have prejudiced defendant in any way, gave him no equity to require the court below to open judgment.</p> <p>Opening judgment — Discretion of the court — Appeal.</p> <p>The judge to whom an application for the opening of a judgment is made acts as a chancellor, and on appeal the Supreme Court will only see that his discretion has been properly exercised.</p>