Finn v. Mellon
Superior Court of Pennsylvania
Appeal, No. 72, April T., 1918, by plaintiff, from order of C. P. Beaver Co., March T., 1916, No. 336, dismissing exceptions to auditor’s report in case of Henry Finn v. W. J. Mellon et al. Exceptions to report of F. G. Moorehead, Esq., auditor appointed to distribute the proceeds of sheriff’s sale of real estate.
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Appeal, No. 72, April T., 1918, by plaintiff, from order of C. P. Beaver Co., March T., 1916, No. 336, dismissing exceptions to auditor’s report in case of Henry Finn v. W. J. Mellon et al. Exceptions to report of F. G. Moorehead, Esq., auditor appointed to distribute the proceeds of sheriff’s sale of real estate. The auditor reported, inter alia, as follows: The sheriff’s return was presented and the two liens in question, being as follows: Tax Lien No. 91, March Term, 1916, being that of the Borough of Monaca v. Hiram Hicks, filed December 31, 1915, for borough tax for the years 1912,1913…
1Opinion of the Court
Opinion by
Kephart, J.,
Prior to the passage of the Act of 1901, the Act of April 29, 1844, P. L. 501, Sec. 41, furnished a complete procedure to collect delinquent taxes on seated lands when it was necessary to sell the lands for that purpose. The Act of 1901, P. L. 364, provides when liens shall be allowed for taxes, the method for preserving such liens, the procedure upon claims filed therefor, and for enforcing payment of such claims, etc. Section 2 provides that all taxes lawfully imposed or assessed on any property shall be and they are thereby declared to be a first lien on that…
2Cases cited2 opinions
- Pottsville Lumber Co. v. WellsSupreme Court of Pennsylvania · 1893
- Bradford County v. BeardsleySuperior Court of Pennsylvania · 1915
3Cited by2 opinions
- Sugden v. RothschildSupreme Court of Pennsylvania · 1931
- State Bank v. Haffley, Pennsylvania Court of Common Pleas, Clinton County1933