Linker v. Bell

Alessandroni, P. J.,

Sale was had on the judgment of a mortgage on premises 4040 Wal*211nut Street. The proposed distribution set forth in the title policy issued to the sheriff lists corporate taxes due the Commonwealth as the first lien; following are the transfer tax of the Commonwealth and the real estate and water taxes due the City of Philadelphia. Mortgagee has filed exceptions to the order of proposed distribution.

Mortgagee’s position is that section 1401 of The Fiscal Code of April 9, 1929, P. L. 343, 72 PS §1401, as amended, applies and that the taxes of the Commonwealth are subordinate…