Rice v. Burns

Citations

• 9 Pa. Super. 58
• 1898 Pa. Super. LEXIS 116

Syllabus

<p>Taxation — Warrants for road tax — Return within twenty days.</p> <p>A tax collector is authorized under the Act of May 22, 1895, P. L. Ill, in addition to other provided remedies, to collect either road or poor taxes by levy and sale in the same manner as school and county taxes are collected ; hence it follows under section 20, Act of April 15,1831, P. L. 509, that a warrant issued for a road tax, to a collector and constable is not defective because not made returnable within twenty days.</p> <p>Practice, Superior Court — Defective assignment — Rule XVII.</p> <p>An assignment of error is defective which fails to quote the full substance of the bill, etc., under Rule XVII.</p> <p>Evidence — Inadequate notice of alleged illegality of tax levy.</p> <p>'An offer to show that a tax levy was illegal and that a tax collector “ had notice of the illegality ” is inadequate and was properly rejected where the effort was to show, apparently, the communication of the witnesses’ opinion on a question of law to the collector.</p> <p>Public officers — Protection of a warrant to inferior officer.</p> <p>In the case of public officers, an inferior acting within the scope of his warrant, when apparently regular, is always protected; unless the authority issuing it is without jurisdiction.</p> <p>Tax collector — Protection, by scope of warrant, from liability for trespass.</p> <p>A tax collector is protected from liability for trespass by a warrant of road commissioners apparently regular although the commissioners had exceeded their authority and levied the extra road tax in money instead of twenty-five per cent thereof as they were authorized by statute to make payable in money.</p>