Legal Opinion

Pennsylvania Co. v. Zussman

Pennsylvania Court of Common Pleas, Philadelphia County

Decided January 16, 1936No. 2400PublishedCited by 1 opinion

1Opinion of the Court

MacNeille, J.,

This is plaintiff’s rule for judgment for want of a sufficient affidavit of defense filed to a sci. fa. sur mortgage.

The default alleged is failure of defendant to pay penalties that accrued on the 1934 taxes during 1934. The defense is that these so-called penalties were abated by the Act of June 21, 1935, P. L. 410. Section 1 of this act provides:

“That all penalties and interest, imposed on delinquent city or school taxes in cities of the first class, and in school districts of the first class, for the tax year one thousand nine hundred and thirty-three and for all previous…

2Cases cited2 opinions

  1. Price v. County of LancasterSupreme Court of Pennsylvania · 1899
  2. Pusey's EstateSupreme Court of Pennsylvania · 1930

3Cited by1 opinion

  1. Commonwealth v. Northern Metal Co.Supreme Court of Pennsylvania · 1964

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