Dunmore Borough v. Dempsey

Citations

• 280 Pa. 190
• 124 A. 347
• 1924 Pa. LEXIS 488

Syllabus

<p>Public officers — Tax collectors — Reports of auditors — Notice of proceedings — Constitution—Due process of law.</p> <p>1. While courts will not be astute in seeking for defects in proceedings against public officials, especially against tax or revenue collectors, yet such proceedings, however summary, must be based upon notice to the alleged defaulting party, who must be given an opportunity to be heard, otherwise the constitutional guarantee of due process of law will be ignored.</p> <p>2. A judgment against a borough tax collector on surcharges against him, will be reversed, where it appears that the collector was not notified of the proceedings against him on appeal from the report of the controller, that he was not brought upon the record as a party by notice, citation or otherwise, that he was not notified of the time when the case would be heard in court, and that he was not present at the hearing.</p> <p>3. In such case, the return of a constable showing that notice of the time and place of taking depositions was served upon the collector, is immaterial, where there was nothing in the notice or in the record to show that he was interested in the appeal.</p> <p>Public officers — Tax collector — Warrants—Exonerations—Abatements — Jurisdiction of borough council — Act of June 25, 1885, P. L. 187 — Words and phrases.</p> <p>4. A borough council has the right under the Act of June 25, 1885, P. L. 187, to grant exonerations from taxes in relief of a tax collector.</p> <p>5. Words “exonerations” and “abatements” in tax statutes are interchangeable.</p> <p>6. A collector is not liable for failure to collect a tax, which the taxing authority has abated. The presumption is that the authorities acted within the scope of their powers.</p> <p>7. In such case, if the taxing authority has acted illegally, the remedy is against the members thereof, or by proceedings to restrain or set aside the illegal acts.</p> <p>8. That a tax collector’s warrant or bond may require h