Wright & Slingluff v. Wigton
Supreme Court of Pennsylvania
Error to the Court of Common Pleas of Montgomery county: Of January Term 1877, No. 160. This was an amicable action by O. W. Wright, collector of taxes for the county of Montgomery and also collector for the borough of Norristown, and Charles Slingluff, collector of school taxes for the school district of Norristown, against R. B. Wigton and William H. Johns, assignees and trustees for the benefit of creditors of Schall & Co. The following case was stated for the opinion of…
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Error to the Court of Common Pleas of Montgomery county: Of January Term 1877, No. 160. This was an amicable action by O. W. Wright, collector of taxes for the county of Montgomery and also collector for the borough of Norristown, and Charles Slingluff, collector of school taxes for the school district of Norristown, against R. B. Wigton and William H. Johns, assignees and trustees for the benefit of creditors of Schall & Co. The following case was stated for the opinion of the court:— 1. That on the 31st day of December 1874 said Schall & Co. executed and delivered a voluntary deed of…
1Opinion of the CourtJustice Mercur
As a general rule all lands in this Commonwealth are subject to taxation. No Act of Assembly has exempted from such liability the real estate on which the taxes in question were assessed. It is claimed that the voluntary assignment of this land, made for the benefit of creditors, had that effect. That it not only prevented the collection of the taxes assessed prior to the assignment, but also prohibited the levying of subsequent taxes on the land while it remained in the hands of the assignee. This view gives an undue effect to the assignment. A belief in its correctness, probably did much…
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