Commonwealth v. Keystone Graphite Co.
Supreme Court of Pennsylvania
Appeal, No. 392, Jan. T., 1914, by defendants, from judgment of C. P. Chester Co., Jan. T., 1913, No. 48, on verdict for plaintiff in case of Commonwealth of Pennsylvania v. Keystone Graphite Company, with notice to Hiram C. Himes, Charles L. Reid and Edmund B. Seymour, trustees for the bondholders of New Philadelphia Graphite Company, terre tenants. Sci. fa. sur tax lien.
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Appeal, No. 392, Jan. T., 1914, by defendants, from judgment of C. P. Chester Co., Jan. T., 1913, No. 48, on verdict for plaintiff in case of Commonwealth of Pennsylvania v. Keystone Graphite Company, with notice to Hiram C. Himes, Charles L. Reid and Edmund B. Seymour, trustees for the bondholders of New Philadelphia Graphite Company, terre tenants. Sci. fa. sur tax lien. The facts appear by the following opinion by Johnson, P. J., specially presiding: On June 9, 1905, A. C. Spencer conveyed by deed to the New Philadelphia Graphite Company certain real estate in the County of Chester,…
1Opinion of the Court
Per Curiam,
The Commonwealth had an unquestioned right to file *349its claim in the court below for the unpaid tax due it by the Keystone Graphite Company. The sale by the trustee in the mortgage, about a week after the lien was filed, in no manner affected it, for that sale was not a judicial one. This was the correct view of the learned judge below, specially presiding, and the judgment is accordingly affirmed.
2Cited by6 opinions
- Commonwealth v. Lowe Coal Co.Supreme Court of Pennsylvania · 1929
- City of New Castle v. Whaley's HeirsSuperior Court of Pennsylvania · 1931
- Bruckman Lumber Co. v. Pittsburgh InsuranceSupreme Court of Pennsylvania · 1932
- Commonwealth v. Keystone Graphite Co.Supreme Court of Pennsylvania · 1917
- Miners National Bank v. Frackville Sewerage Co.Superior Court of Pennsylvania · 1945
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