Supreme Court of Pennsylvania July 1, 1863 (Commonwealth v. Toms)

The opinion of the court was delivered,

by

Lowrie, C. J.

Under the general law of his office, the register of wills gives a bond with sureties for the faithful execution of his duties, and for the payment of all moneys received by him for the use of the Commonwealth; and this would seem, at the first glance, to include his duties and receipts, under the Collateral Inheritance Tax Laws, passed