Legal Opinion

Keystone State Building & Loan Ass'n v. Butterfield

Superior Court of Pennsylvania

Decided July 14, 1920No. Appeal, No. 100PublishedCited by 6 opinions

Appeal, No. 100, April T., 1920, by plaintiff, from order of C. P. Beaver County, June T., 1919, No. 6, sustaining exceptions to payment of liens for school taxes in the case of Keystone State Building & Loan Association for use of-Beaver Trust Company v. Frank Butterfield, Mortgagor, and Harry D. Anderson, owner. Exceptions to Sheriff’s distribution. Before Baldwin, P. J. The facts are stated in the opinion of the Superior Court. The court sustained the exceptions.

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Appeal, No. 100, April T., 1920, by plaintiff, from order of C. P. Beaver County, June T., 1919, No. 6, sustaining exceptions to payment of liens for school taxes in the case of Keystone State Building & Loan Association for use of-Beaver Trust Company v. Frank Butterfield, Mortgagor, and Harry D. Anderson, owner. Exceptions to Sheriff’s distribution. Before Baldwin, P. J. The facts are stated in the opinion of the Superior Court. The court sustained the exceptions. Plaintiff appealed. Error assigned, among others, was the order of the court.

1Opinion of the Court

Opinion by

Keller, J.,

On May 31,1919, lands were sold under a levari facias issued against Frank Butterfield, mortgagor, and Henry D. Anderson, real owner. Certain tax claims were presented against the fund realized from the sale by the school district of Beaver Falls, which were allowed by the court below, in proceedings under the Act of April *58420,1846, P. L. 411. From this ruling the use-plaintiff in the mortgage has appealed.

The tax claims are divisible into three groups:(1) The first class embraces school taxes for the years 1906,1907,1908 and 1909, for which liens were regularly filed in the…

2Cases cited12 opinions

  1. Commonwealth v. Mortgage Trust Co.Supreme Court of Pennsylvania · 1909
  2. Long Sault Development Co. v. KennedyNew York Court of Appeals · 1914
  3. State ex rel. Wayne County v. HackmanSupreme Court of Missouri · 1917
  4. Commonwealth v. ThomasSupreme Court of Pennsylvania · 1915
  5. Commonwealth v. RobbSuperior Court of Pennsylvania · 1900

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3Cited by6 opinions

  1. Malick's PetitionSuperior Court of Pennsylvania · 1938
  2. City of Uniontown v. McGibbonsSuperior Court of Pennsylvania · 1934
  3. Settlement of TaxesPennsylvania Court of Common Pleas · 1930
  4. Shor v. Dickey, Pennsylvania Court of Common Pleas, Dauphin County1934
  5. Susquehanna County Liquor LicensesSusquehanna County Court of Quarter Sessions · 1922

1 more not listed; retrieve them via the Exa API.

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