Wm. Wilson & Son Silversmith Co.'s Estate
Supreme Court of Pennsylvania
Appeal, No. 29, Jan. T., 1892, by the Commonwealth, from the decree of C. P. No. 1, Phila. Co., March T., 1886, No. 659, dismissing exceptions to the disallowance of tax claims and confirming report of auditor distributing assigned estate. The facts appear by the opinion of the Supreme Court.
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Appeal, No. 29, Jan. T., 1892, by the Commonwealth, from the decree of C. P. No. 1, Phila. Co., March T., 1886, No. 659, dismissing exceptions to the disallowance of tax claims and confirming report of auditor distributing assigned estate. The facts appear by the opinion of the Supreme Court. The auditor, Frank M. Wirgman, found (1) that the rights of the Commonwealth were governed by the Act of April 14, 1827, § 4; and (2), because no certified copy of the tax lien was filed, the Commonwealth had no lien; (3) he accordingly disallowed the claim. Exceptions were dismissed; this appeal was…
1Opinion of the Court
Opinion by
Mr. Justice Green,
We think the decisions of this court in the cases of ommonwealth’s Appeal, in Wilson’s Est., 4 Pa. 164, and in Arnold’s Estate, 46 Pa. 277, control the determination of the present contention. In both of them it was held that, although the Act of 1811 gave a lien in favor of the commonwealth for the balance found due upon the settlement of accounts of county officers, against all the lands of such officers throughout the commonwealth, such lien could not be enforced against other lien creditors of the delinquent officer unless a certified copy of the account was…
2Cases cited4 opinions
- Commonwealth v. ReitzelSupreme Court of Pennsylvania · 1845
- Commonwealth v. Easton BankSupreme Court of Pennsylvania · 1849
- In re WilsonSupreme Court of Pennsylvania · 1846
- In re Arnold's EstateSupreme Court of Pennsylvania · 1863
3Cited by9 opinions
- Schoyer v. Comet Oil & Refining Co.Supreme Court of Pennsylvania · 1925
- Ferguson's EstateSupreme Court of Pennsylvania · 1936
- Commonwealth v. Central Realty Co.Supreme Court of Pennsylvania · 1939
- Lewis v. Wyalusing Light, Heat & Power Co.Superior Court of Pennsylvania · 1916
- Traction Materials Co. v. Pittsburgh, McKeesport & Westmoreland Railway Co.Supreme Court of Pennsylvania · 1918
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