Legal Opinion

Parker's Appeal

Supreme Court of Pennsylvania

Decided December 15, 1844PublishedCited by 6 opinions

THESE were appeals severally by I. B. Parker and the Mayor, Aldermen, and Citizens of Philadelphia, from the decree of the District Court for the city and county of Philadelphia, confirming the report of an- auditor, allowing out of the proceeds of a sheriff’s sale of certain real estate the amount of county and poor taxes for the year 1842, and disallowing the amount of city taxes for the same year.

Read the full summary

THESE were appeals severally by I. B. Parker and the Mayor, Aldermen, and Citizens of Philadelphia, from the decree of the District Court for the city and county of Philadelphia, confirming the report of an- auditor, allowing out of the proceeds of a sheriff’s sale of certain real estate the amount of county and poor taxes for the year 1842, and disallowing the amount of city taxes for the same year. The fund in question was raised by the sale, in two distinct parcels, of a lot of ground with the buildings thereon, on Chesnut and Ninth streets, in the city of Philadelphia, under a purchase…

1Opinion of the Court

The opinion of the Court was delivered by

Kennedy, J.

The view taken by the auditor in his report, which was approved and confirmed by the court, of the several claims to the fund in question, appears to be correct, excepting as to the claim of the Mayor, Aldermen and Citizens of Philadelphia for taxes, amounting to $192, beside interest due thereon. This claim, as also all the other claims to the fund, the whole whereof was claimed by Mr Parker under a mortgage which he held upon the property, from a judicial sale of which the fund was raised, was resisted by his counsel on the ground that the…

2Cited by6 opinions

  1. Township of Lower Merion v. ManningSuperior Court of Pennsylvania · 1928
  2. Wallace's EstateSupreme Court of Pennsylvania · 1868
  3. Perry v. BrintonSupreme Court of Pennsylvania · 1850
  4. Estate of SteenSupreme Court of Pennsylvania · 1896
  5. In re HarveyDistrict Court, E.D. Pennsylvania · 1903

1 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API