Kean v. Kinnear
Supreme Court of Pennsylvania
Appeal, No. 285, Oct. T., 1894, by plaintiff, from judgment of O. P. Venango Co., entering non-suit. Trespass for damages for false return by tax collector. Before Taylor., P. J. At the trial it appeared that plaintiff was the owner of a farm which she had leased to Samuel Smail under an agreement that as a part of the rent Smail would pay the taxes assessed upon the lands during the term.
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Appeal, No. 285, Oct. T., 1894, by plaintiff, from judgment of O. P. Venango Co., entering non-suit. Trespass for damages for false return by tax collector. Before Taylor., P. J. At the trial it appeared that plaintiff was the owner of a farm which she had leased to Samuel Smail under an agreement that as a part of the rent Smail would pay the taxes assessed upon the lands during the term. On December 31,1889, defendant, a tax collector, made return “ that by a proper effort at the proper time he could not find sufficient personal property, by a legal sale of which such taxes or any portion…
1Opinion of the Court
Opinion by
Mb. Justice Mitchell,
By the act of April 29,1844, sec. 41, P. L. 501, real estate on which personal property cannot be found sufficient to pay the taxes assessed thereon, and where the owner refuses or neglects to pay, shall be returned by the collector to the county commissioners for the purpose of sale. But by the proviso of the same section no sale shall be had until the owner shall have refused or neglected to pay for the space of two years.
By the act of May 13, 1879, sec. 2, P. L. 55, in all cases where land has been sold or returned for sale for taxes, the owner may show that…
2Cited by10 opinions
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- Weaver v. Meadville Lumber Manufacturing Co.Superior Court of Pennsylvania · 1915
- Kramer v. SlatterySuperior Court of Pennsylvania · 1920
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