Philadelphia v. Martin

Citations

• 125 Pa. 583
• 17 A. 507
• 1889 Pa. LEXIS 755

Syllabus

<p>1. A county treasurer, in acting for the commonwealth in the collection of its revenues and accounting for the same, performs distinct and separate duties imposed upon him by law, and in such services he does not act in his capacity as a county officer, but as the officer, agent oi employee of the commonwealth. .</p> <p>2. Wherefore, the act of March 31, 1876, P. L. 13, carrying into effect § 5, article XIY. of the constitution, and providing that in counties having over 160,000 inhabitants all legal fees received by county officers shall belong to the county etc., does not require that the compensation received by the county treasurer as commissions for the collection of the state revenues shall be paid into the county treasury.</p>