Appeal of the City of Titusville

It is conceded that the city and school taxes, aggregating $122.67, levied by appellant June 1st, 1883, were a preferred lien on the fund raised by the sheriff’s sale in November of that year; and the single question presented by the case stated is, whether the additional sum of ten per cent, authorized by the Act hereinafter cited, is a constituent part of the tax entitled to priority of payment out of the fund. The learned president of the Common Pleas held it was not; that the ten per cent, is a penalty for non-payment at the proper time; and, forming no part of the tax levied, was never a…