10 Pa. 466 | Pa. | 1849
Lead Opinion
We agree with the learned judge, that the Court of Common Pleas of Dauphin county has jurisdiction over this case, and that the act of limitations cannot avail the defendant. That time does not run against the commonwealth, is ruled in Johnston v. Irwin, 3 S. & R. 292, and Bagley v. Wallace, 16 S. & R. 245. And as to the jurisdiction of the court, although the case may not come within the 12th section of the act of the 16th April, 1845 — which, however, we do not decide — yet, the 16th section would appear to have had in view a case similarly circumstanced with the present. That section directs the state treasurer and auditor-general’ to cause suits to be brought against all persons and their sureties, in the county of Dauphin, who are now defaulters to the commonwealth, and were officers and sureties such as are mentioned in the 12th section. The words “were officers and sureties,” bring the defendant’s case within the letter of the act, and could have been introduced for no other conceivable purpose than to embrace this case. Nor can we conceive any reason why the defendant should be exempted from the operation of the act. He was an officer such as is contemplated in the 12th section, and he failed to pay over the state’s, share of the tax which he received after the termination of his office. He is a public defaulter, as well in the popular sense as within the meaning of the 12th section.
But, although we agree as to the two first points, we differ in the last. We are of opinion, debts due the commonwealth are not
Judgment reversed, and judgment for the commonwealth.
Dissenting Opinion
dissented from the judgment on the last point. He held, that the state having yielded her sovereignty, so far as the passage of the act of bankruptcy is concerned, is bound like individuals by its terms.