Philadelphia v. Kates
Supreme Court of Pennsylvania
Appeal, No. 146, Jan. T., 1892, from judgment of C. P. No. 3, Phila. Co., Sept. T., 1888, No. 221, striking off liens for taxes and judgment thereon and quashing sci. fa. It appeared from the record that the city filed a lien Nov. 15, 1888, for registered taxes for 1888-7. Nov. 25,1890, a sci. fa. was issued to collect the lien. June 12,1891, judgment was obtained for want of an affidavit of defence.
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Appeal, No. 146, Jan. T., 1892, from judgment of C. P. No. 3, Phila. Co., Sept. T., 1888, No. 221, striking off liens for taxes and judgment thereon and quashing sci. fa. It appeared from the record that the city filed a lien Nov. 15, 1888, for registered taxes for 1888-7. Nov. 25,1890, a sci. fa. was issued to collect the lien. June 12,1891, judgment was obtained for want of an affidavit of defence. Oct. 12, 1891, a «rule to strike off the lien for taxes of the years 1883-7 and judgment thereon, and quash the sci. fa., was entered; and on Nov. 28, 1891, the court made the rule absolute.…
1Opinion of the Court
Opinion by
Mb. Justice Mitchell,
The main feature of this case is governed by City of Phila. v. Scott, 93 Pa. 25, and City of Phila. v. Hiester, 142 Pa. 39. In the former it was held that the meaning of the words “ duly proceeded in to judgment ” in the first section of the Act of March 11,1846, P. L. 114, was settled by the construction of the second section of the Act of March 20, 1827, 9 Smith’s Laws, 304, authoritatively given in Fulton’s Estate, 51 Pa. 204. In deference to the urgency of counsel and the.importance of the question to the city of Philadelphia, a re-argument was had, and…
2Cases cited3 opinions
- In re Fulton's EstateSupreme Court of Pennsylvania · 1866
- City of Philadelphia v. ScottSupreme Court of Pennsylvania · 1879
- Philadelphia v. Hiester, Pennsylvania Court of Common Pleas, Philadelphia County1891
3Cited by9 opinions
- Philadelphia v. Unknown OwnerSuperior Court of Pennsylvania · 1902
- Pennock v. KennedySupreme Court of Pennsylvania · 1893
- Philadelphia v. LukensSuperior Court of Pennsylvania · 1903
- City of Philadelphia v. BrowningSuperior Court of Pennsylvania · 1900
- Philadelphia v. ReevesSuperior Court of Pennsylvania · 1900
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