Philadelphia v. Powers
Supreme Court of Pennsylvania
Appeals, Nos. 244 and 245, Jan. T., 1905 by plaintiff, from judgment of C. P. No. 4, Phila. Co., Sept. T., 1879, No. 499, M. L. D. on verdict for defendant in case of City of Philadelphia v. George Powers, Owner, William Hunt, Registered Owner, and the City Trust, Safe Deposit and Surety Company, Executor and Trustee under the will of William J. Swain, deceased. Scire facias sur municipal lien for taxes. The facts are stated in the opinion of the Supreme Court.
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Appeals, Nos. 244 and 245, Jan. T., 1905 by plaintiff, from judgment of C. P. No. 4, Phila. Co., Sept. T., 1879, No. 499, M. L. D. on verdict for defendant in case of City of Philadelphia v. George Powers, Owner, William Hunt, Registered Owner, and the City Trust, Safe Deposit and Surety Company, Executor and Trustee under the will of William J. Swain, deceased. Scire facias sur municipal lien for taxes. The facts are stated in the opinion of the Supreme Court. The court gave binding instructions for defendant. Verdict and judgment for defendant. Plaintiff appealed. Errors assigned were (1)…
1Opinion of the Court
Opinion by
Mr. Justice Fell,
Under proceedings on a mortgage, real estate in Philadelphia, against which taxes for four years amounting to about $2,000 had been assessed, was sold by the sheriff in 1878 for $7,000. The city collected from the sheriff the taxes for 1877 and 1878, but made no claim for those of 1875 and 1876. The sheriff’s docket shows two receipts by the proper officer of the city, one for the taxes of 1878 and one for “$598.61, taxes prior to 1878.” In 1879 the city filed a claim for taxes for 1875 and 1876, and brought suit thereon in 1884 and obtained judgment for want of an…
2Cases cited3 opinions
- Philadelphia v. KatesSupreme Court of Pennsylvania · 1892
- Philadelphia v. Hiester, Pennsylvania Court of Common Pleas, Philadelphia County1891
- Smith v. SimpsonSupreme Court of Pennsylvania · 1869
3Cited by1 opinion
- Hopkins v. RettingerSupreme Court of Pennsylvania · 1911