Commonwealth v. Topper

Citations

• 219 Pa. 221
• 68 A. 666
• 1908 Pa. LEXIS 548

Syllabus

<p>Public officers — Tax collector — Division of township — Residence— Vacancy in office — -Acts of April 11, 1862, P. L. 471, June 25, 1885, P. L. 187, and July 2, 1895, P. L. 434.</p> <p>Where a borough is created out of territory embraced within the limits of a township, the office of tax collector of the township becomes vacant under the terms of the act of July 2, 1895, if the incumbent of the office is at the time of the division of the township resident in the portion of the township which becomes the borough. In such a case the court of quarter sessions under the provisions of the act of July 2, 1895, may appoint a successor to the office of tax collector of the township.</p> <p>The Act of June 25, 1885, P. L. 187, providing for an elective office, the incumbent of which is styled collector of taxes, superseded the office of collector of school ta.x under the former system, and the now officer, entirely independent of the board of school directors, became the only person authorized to collect taxes of every description. The Act of April 11, 1862, P. L. 471, providing for the continuance of school directors’ powers over a detached portion of a divided school district, has no application to the continuance in office of a tax collector elected under the Act of June 25, 1885, P. L. 187.</p>