Luzerne County v. Morgan

Citations

• 263 Pa. 458
• 107 A. 17
• 1919 Pa. LEXIS 453

Syllabus

<p>Public officers — County officers — Fees—Act of March SI, 1876, P. L. IS — Register of wills — Commissions for collecting collateral inheritance taxes — Act of May 6, 1887, P. L. 79, as amended by Act of May 14, 1891, P. L. 69:</p> <p>1. Section 1 of the Act of March 31, 1876, P. L. 13, providing that in counties containing over one hundred and fifty thousand inhabitants all fees received by the county officers shall belong to the county was repealed, in so far as it affected the right of the register of wills to retain for his own use commissions allowed by law for collecting collateral inheritance taxes, by Section 16 of the Act of May 6, 1887, as amended by the Act of May 14, 1891, P. L. 59, which provides that the registers of wills shall be the agents, of the Commonwealth for the collection of collateral inheritance tax and shall be allowed to retain for their own use the commissions provided for in the act for services rendered in collecting and paying over the same.</p> <p>Constitutional law — County officers — Salary—Compensation for acting as agent of State.</p> <p>2. There is nothing in the Constitution prohibiting the legislature from appointing a county officer an agent for the Commonwealth for the collecting of revenues due it and paying him for his services, where the services so rendered are separate and distinct from any duty imposed upon him as a county official.</p> <p>Mr. Justice Moschzisker dissents.</p>