Legal Opinion

Caner v. Bergner

Superior Court of Pennsylvania

Decided January 17, 1905No. Appeal, No. 53PublishedCited by 2 opinions

Appeal, No. 53, Oct. T., 1904, by Whitemarsh Township, from order of C. P. Montgomery Co., Oct. T., 1903, No. 145, dismissing exceptions to sheriff’s distribution of proceeds of sale of real estate in case of Harrison K. Caner v. Charles William Bergner et al. Exceptions to sheriff’s distribution. The opinion of the Superior Court states the case. Error assigned was the order of the court.

1Opinion of the Court

Opinion by

Morrison, J.,

This was a contest between a mortgagee whose mortgage was executed and recorded prior to the Act of June 4, 1901, P. L. 364, and claims for taxes assessed and levied subsequent to the passage of said act. The learned court below refused to give said taxes priority over the mortgage and from this decision the defendants appealed.

*222The counsel for the appellant states the question involved thus: “Does the Act of June 4, 1901, P. L. 364, give subsequently assessed taxes priority over mortgages recorded before that act, in distribution of proceeds of sale of real estate on…

2Cited by2 opinions

  1. Malick's PetitionSuperior Court of Pennsylvania · 1938
  2. Gibbons v. CochranSuperior Court of Pennsylvania · 1906

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