City of Philadelphia v. Browning
Superior Court of Pennsylvania
Appeal, No. 205, Oct. T., 1899, by-defendant, from order of C. P. No. 2, Phila. Co., Sept. T., 1888, No. 203, M. L. D., discharging rule to strike off lien and judgment and quash sci. fas. as to part of the lien. Opinion by W. W. Porter, J. Rule to strike off rule and judgment.
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Appeal, No. 205, Oct. T., 1899, by-defendant, from order of C. P. No. 2, Phila. Co., Sept. T., 1888, No. 203, M. L. D., discharging rule to strike off lien and judgment and quash sci. fas. as to part of the lien. Opinion by W. W. Porter, J. Rule to strike off rule and judgment. On October 30, 1888, the city of Philadelphia filed a claim for #6.84 for registered taxes for the years 1883, 1885, 1886 and 1887, against a lot of ground on the east side of Thirty-first street in the twenty-sixth ward of the city of Philadelphia, sixty-five feet north of Moore street, front sixteen feet and depth…
1Opinion of the Court
Opinion by
William W. Porter, J.,
The rule is that registered taxes lose their lien after the expiration of five years from the first of January of the year following that for which they become due, unless suit be brought to recover the same and be duly proceeded in to judgment: Philadelphia v. Hiester, 142 Pa. 39; Philadelphia v. Kates, 150 Pa. 30. It is argued in this case that the taxes for the year 1883 were included in the lien filed,- and that the sci. fa. was not issued upon the lien until October 8, 1890. We are asked to say that the amount of the taxes for the year 1883 should be…
2Cases cited2 opinions
- Philadelphia v. KatesSupreme Court of Pennsylvania · 1892
- Philadelphia v. Hiester, Pennsylvania Court of Common Pleas, Philadelphia County1891
3Cited by5 opinions
- Philadelphia v. Unknown OwnerSuperior Court of Pennsylvania · 1902
- Philadelphia v. LukensSuperior Court of Pennsylvania · 1903
- Philadelphia v. ReevesSuperior Court of Pennsylvania · 1900
- Philadelphia v. AllenSuperior Court of Pennsylvania · 1902
- Philadelphia v. ReaderSuperior Court of Pennsylvania · 1906