M'Donald v. Maus
Supreme Court of Pennsylvania
ERROR to the common pleas of Columbia county. ■ Margaret M’Donald and others against Joseph Maus. Ejectment for a tract of land. The plaintiffs gave in evidence a legal and regular title in themselves. The defendant relied upon a title derived by him by virtue of an assessment and sale of the land as unseated for taxes.
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ERROR to the common pleas of Columbia county. ■ Margaret M’Donald and others against Joseph Maus. Ejectment for a tract of land. The plaintiffs gave in evidence a legal and regular title in themselves. The defendant relied upon a title derived by him by virtue of an assessment and sale of the land as unseated for taxes. The objection to that title was, that the defendant had given no bond to the treasurer for the surplus of the purchase-money after payment of the taxes and costs. On this subject there was no positive evidence whether a bond was given or not. But the court below being of…
1Opinion of the Court
The opinion of the Court was delivered by
Rogers, J.
If a purchaser, at a treasurer’s sale for taxes, has neglected to file a bond for the surplus moneys within two years after the sale, the deed to her is void. Sutton v. Nelson, 10 Serg. & Rawle 288. Although subsequent cases have somewhat limited this rule, so far as regards the person whose duty it is to file the bond, yet the execution and delivery of the bond forms part of the title, and whenever a person relies upon a tax title, it is necessary for him to prove affirmatively the filing of the bond, or at any rate its execution and…
2Cases cited1 opinion
- Chambers v. WilsonSupreme Court of Pennsylvania · 1834
3Cited by1 opinion
- Ash v. AshtonSupreme Court of Pennsylvania · 1842