Lehigh County v. Gossler

Citations

• 24 Pa. Super. 406
• 1904 Pa. Super. LEXIS 195

Syllabus

<p>Bond — Joint and several liability — Executors and administrators.</p> <p>Where by the terms of a bond the obligors “ bind ourselves, our heirs, executors and administrators, and each and every one of them,” a joint and several obligation is created.</p> <p>The liability of an executor arises from that of his testator, and necessarily both are bound to the same extent and in like manner. .Therefore, when joint obligors bind each executor, the obligors are by implication severally bound.</p> <p>Public officers — County treasurer — Bond—Liquor licenses.</p> <p>Under the Act of April 15,1834, sec. 33, P. L. 537, a bond given by a county treasurer to the county commissioners by name, and describing them as “ Commissoners of the County of Lehigh ” is valid. Where the treasurer has received moneys belonging to a city as the proceeds of liquor licenses, the city may maintain a suit on the bond in the name of the county to its own use. The fact that money was not received by the treasurer within six years of the commencement of the suit is not a defense, since the obligation to pay is secured by a sealed instrument.</p> <p>Where a county treasurer has failed to pay over to. a city the proportion of the proceeds of liquor licenses to which it is entitled, he has failed in the condition of'his bond requiring that he “faithfully perform the duties of his office.”</p> <p>Public officers — County treasurer — County auditors — Liquor licenses.</p> <p>There is no statutory provision for referring to county auditors the settlement of the county treasurer’s accounts respecting the proportion of license taxes payable to cities, borough and townships. All questions relating to these must be determined by the courts. A county treasurer therefore cannot set up against a claim of a city for its proportion of such taxes, an adjudication by the county auditors.</p>