Commonwealth ex rel. Klugh v. Lyter
Commonwealth ex rel. Klugh v. Lyter
Opinion of the Court
Opinion by
Two questions arise in this case, one as to the right of the relator and the other as to his remedy. The first depends upon the constitutionality of the Act of Assembty of June 25,1885, P. L. 187, entitled “ An act relating to the collection of taxes in the several boroughs and townships of this commonwealth,” so far as it provides for the collection of state and county taxes. The question of th'e constitutionality of this act was first raised in the case of Evans v. Phillipi, 117 Pa. 226, and it was there held that it was not in violation of the constitution as a local and special enactment obnoxious to sec. 7, art. 3, or'in conflict
The remaining question is as to the remedy by mandamus. The relator was duly elected a collector of taxes. He has been denied by the county commissioners the tax duplicates, without which he cannot perform bis duties. His purpose is to require their delivery to him. He has no issue with any one claiming title to the office by election or appointment, but with the defendants alone, and as to whether as public officers they shall do a purely ministerial act. For this the writ of mandamus is the proper remedy.
The judgment is affirmed.
Reference
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- Constitutional law — Taxation—Uniformity of laws — Local ancl special legislation — Act of June 25, 1885. The act of June 25, 1885, P. L. 187, entitled, “ An act relating to the collection of taxes in the several boroughs and townships of this commonwealth,” does not violate article 3, §7, of the constitution, relating to local and special legislation, or article 9, § 1, requiring uniformity in the levy and collection of taxes. Evans v. Phillipi, 117 Pa. 226, and Bennett v. Hunt, 148 Pa. 257, applied. Mandamus — Tax collector — Public officers. Mandamus is the proper remedy on the part of a person elected collector of taxes under the act of June 25, 1885, P. L. 187, to compel the county commissioners to deliver to him the tax duplicates which they withhold from him on the ground that the act is unconstitutional, and that they had appointed another person as collector under the former legislation on the subject.