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2 Grant 82

Pearce v. Torrence

Supreme Court of Pennsylvania

Decided December 16, 1853

Supreme Court of Pennsylvania · decided 1853-12-16

This was an action of trespass against a supervisor, for making a distress for the collection of unpaid road tax, more than thirty days after demand of payment.

Decided 1853-12-16

¶1The facts sufficiently appear in the opinion of the court, delivered December 16, 1858, by

Lowrie, J.

¶2— Torrence was charged with a road tax, and having neglected to pay it, after due demand, the supervisor procured a warrant from a justice of the peace, “authorizing him to demand and receive of, and from any person named in his duplicate, the amount charged for road tax which remains unpaid;” and further authorizing him, if any person shall be in default for thirty days after demand, to levy the said tax by distress and sale. It is sufficient to say, that this warrant is in no sense authorized by law, and was no justification of the supervisor in making a distress. It ought to appear to the justice, that an individual has refused to pay, and then a warrant may issue against him. But here, the warrant is issued against all persons in general, to. be executed against those who should thereafter refuse to pay.

¶3It is absurd to call upon a justice for such a warrant, for no * judgment is required in issuing it.

¶4Judgment affirmed.

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