Commonwealth v. Titman

Supreme Court of Pennsylvania
Commonwealth v. Titman, 148 Pa. 168 (Pa. 1892)
23 A. 1120
Green, Heydrick, Passon, Paxson, Sterrett, Williams

Commonwealth v. Titman

Opinion of the Court

Opinion by

Mr. Chief Justice Passon,

This was an appeal from the refusal of the court below to open a judgment entered upon a bond, given by the defendant and his sureties for the collection of the school taxes of the borough of Shenandoah. In accordance with the 13th section *171of the act of April 11, 1842, the school board of said borough filed a certificate in the court below, attested by the president and secretary of the said board, showing a balance due, on settlement, from said John A. Titman, collector, of $2,046.47. We cannot review said settlement, nor are we asked to do so. The only question for our consideration is, whether the court below, in the exercise of its equity powers, was justified in refusing to open the judgment. The ground upon which the defendant claims this relief is, that he had never been furnished with a warrant for the collection of the taxes. It appears that he accepted a duplicate, but for some reason, probably the mutual ignorance of the parties, he had never been furnished with a warrant, nor had he ever demanded one. He accepted the duplicate, and proceeded to collect a large portion of the taxes. He thus became a collector de facto, and it does not appear that he suffered any loss by reason of the absence of a warrant. It is conceded that he would have been furnished with a warrant at any time, had he asked for it. Under these circumstances, we do not think he has any equity which would require the court below to open the judgment. It follows that the refusal to open it was not an abuse of discretion. The judge to whom such an application is made acts as a chancellor and, upon appeal, this court will only see that his discretion has been properly exercised: Wernet’s Ap., 91 Pa. 819; Jenkintown National Bank’s Ap., 124 Pa. 837.

Judgment affirmed.

Reference

Full Case Name
Commonwealth ex rel. v. Titman
Cited By
3 cases
Status
Published
Syllabus
[Marked to be reported.] School taxes — Warrant to collector — Certificate by school board for the balance due by collector — Act of April 11, 1862, section 18. Defendant, a collector of school taxes, claimed, from the school board a large allowance for exoneration from school tax of parties whose names were contained in the duplicate furnished him. A part of this allowance having been granted by the board, a certificate of the balance due by the collector was filed by the board, under the provisions of the act of April 11, 1862, see. 18, P. L. 474, and judgment entered for the amount against the collector and the sureties on his bond. It was contended that the collector and his sureties were discharged from liability because he had not been furnished with a warrant when the duplicate of the school tax was placed in his hands for collection. It was not alleged that in consequence of this omission he was in any way hampered or interfered with in the collection of the taxes, or that he suffered any loss thereby. The court refused to open the judgment. Held, (1) that no power was given to the court under the act to review the settlement made by the school board. (2) That the absence of the warrant, which did not appear to have prejudiced defendant in any way, gave him no equity to require the court below to open judgment. Opening judgment — Discretion of the court — Appeal. The judge to whom an application for the opening of a judgment is made acts as a chancellor, and on appeal the Supreme Court will only see that his discretion has been properly exercised.