Philadelphia v. Sulzer's Estate

Opinion by

Mr. Chief Justice Schaffer,

The City of Philadelphia appeals from an order of the Superior Court, striking oft a judgment entered upon á scire facias on a tax lien and the levari facias issued thereon. The Court of Common Pleas had discharged a rule to strike them off.

A lien for 1933 taxes was entered against a property, the registered owner of which was described as “Estate of Gustavus W. F. Sulzer.” When the scire facias was issued thereon in 1937, it Avas directed against “Estate of Agustavus W. F. Sulzer.” Gustavus W. F. Sulzer was the last registered owner. He died December 26,…