Ellett v. Commonwealth
Ellett v. Commonwealth
Opinion of the Court
delivered the opinion of the court.
This was an action brought by the Commonwealth under the act of May 12,1887, entitled “ an act to provide for the recovery, by motion, of taxes and certain debts due the Commonwealth, for the payment of which papers purporting to be genuine coupons of the Commonwealth have been tendered.” The plaintiff in error had already been sued under this act, and judgment was recovered by the Commonwealth for the taxes, and for $16.40 for costs; and, execution having been issued thereon, the defendant, Ellett, tendered coupons in payment both for the judgment and the said costs; and, the tender beiDg refused, the plaintiff
Lewis, P., dissented.
Judgment affirmed.
Reference
- Full Case Name
- Ellett v. The Commonwealth
- Status
- Published
- Syllabus
- Taxation—Costs—Tender of coupons.—Costs recovered in tax-suits are not “taxes, debts or demands due the Commonwealth.” The-officers of the court to whom they are due, are under no obligation to receive coupons in payment of their fees, and a tender of coupons of the State, genuine or spurious, in payment thereof, is not good.