Pennsylvania Co. for Insurances on Lives & Granting Annuities v. Barker

Opinion by

Keller, P. J.,

This appeal has to do with the distribution of the proceeds of sale of real estate in Philadelphia, sold by the Sheriff of Philadelphia County under a writ of levari facias issuing out of the Court of Common Pleas No. 1 of that county. The question is, whether the City and School District of Philadelphia are entitled, out of the proceeds, to the interest and penalties which accrued on the taxes for 1931 on the real estate sold in execution.

The law, as respects the levy and collection of taxes in the City of Philadelphia and the imposition of interest and penalties on…