Case ID: pa_268/html/0259-01.html
Source: Caselaw Access Project
Author: {"author": "Per Curiam,", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Shifferstine et al. v. Sitler et al., Appellants.
    
      Public officers — Collector of taxes — Principal and surety — Judg~ ment — Auditor’s findings not appealed from.
    
    Where auditors find a sum stated due by a collector of taxes of a school district, and, on appeal from this finding, judgment is entered against him, from which judgment no appeal is taken, and an action on his bond is brought more than six months after the judgment was entered, such judgment is conclusive of the liability of the sureties on the bond.
    Argued May 12, 1920.
    Appeal, No. 25, Jan. T., 1920, by defendants, from judgment of C. P. Schuylkill Co., Sept. T,, 1918, No. 93, on verdict for plaintiffs, in case of E. E. Shifferstine et al. y. C. E. Sitler et al.
    June 26, 1920:
    Before Brown, C. J., Moschzisker, Frazer, Walling, Simpson and Kephart, JJ.
    Affirmed.
    Assumpsit on bond of collector of taxes of school district. Before Koch, J.
    The opinion of the Supreme Court states the facts.
    The court gave binding instructions for plaintiffs.
    Verdict and judgment for plaintiffs for $10,700. Defendants appealed.
    
      Error assigned, among others, was action of court overruling motion for judgment n. o. v. and entering judgment on verdict, quoting entries of judgment.
    
      J. O. Ulrich, for appellants.
    
      Arthur L. Shay, for appellees.
   Per Curiam,

This action is on the bond given by C. E. Sitler as collector of taxes for the school district of the Borough of Tamaqua. The auditors of the district found there was due from him to it the sum of $13,771.20, and, on his appeal from this finding, judgment was entered against him in the court below, on December 10, 1917, for $9,554.36. No appeal was taken from this judgment, and in this action, brought upon Sitter’s bond more than six months after the judgment was so entered against him,' it was conclusive of the liability of the sureties: Pittsburgh Wagon Works Est., 204 Pa. 435. A verdict having been properly directed against the appellants, the judgment on it is affirmed.