Creswell v. Montgomery

Citations

• 13 Pa. Super. 87
• 1900 Pa. Super. LEXIS 115

Syllabus

<p>Road law — Lancaster county — Collection of tax by supervisors or collectors — Acts of April 15, 1884, February 28, 1835, and April 11,1848.</p> <p>The provisions of the Act of April 15, 1834, P. L. 537, authorizing- supervisors to collect road taxes was not repealed as to Lancaster county by the Act of February 28,1835, P. L.' 45, therefore supervisors in Lancaster county may either collect the road taxes themselves without issuing a warrant, or they may by warrant authorize their collection by the tax collector.</p> <p>The Act of April 11, 1848, P. L. 517, gives to the collector, after the expiration of his warrant, full right and power to sue for the due and unpaid taxes for which he has not been exonerated, and to recover the same with interest thereon as other debts of like amount are by law recoverable.</p> <p>Road law — Road taxes — Right to work out road taxes.</p> <p>It is not in the power of a taxpayer to name the time when or to select the place where it will be convenient for him to exercise the privilege, given to him under the statute, of working out his tax. This is the province of the supervisors, who, in the interest of the people at large, are given charge of the public highways.</p>