Legal Opinion

Laird v. Hiester

Supreme Court of Pennsylvania

Decided August 16, 1855PublishedCited by 18 opinions

ERROR to tbe Common Pleas of Schuylkill county. This was an action of ejectment to June Term, 1846, by Isaac Hiester v. Samuel Laird, for 407 acres and 157 perches of land in Bush township, Schuylkill county.

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ERROR to tbe Common Pleas of Schuylkill county. This was an action of ejectment to June Term, 1846, by Isaac Hiester v. Samuel Laird, for 407 acres and 157 perches of land in Bush township, Schuylkill county. The plaintiff claimed the land under a sale,.on the 10th June, 1822, by the treasurer of Schuylkill county to the county commissioners, under an assessment of 400 acres in the name of John Kunkle, with no other description, for county and road taxes of 1820 and 1821, amounting to 90 cents, alleged to have been unpaid. The commissioners, on 8th December, 1827, conveyed the said tract to…

1Opinion of the Court

The opinion of the Court was delivered, August 16th, by

Lowbib, J.

It is important to notice that the laws, to enforce the payment of taxes on unseated lands, give no directions at all relative to the mode in which any of the tax books shall be kept, except so far as they are involved in the general direction that such land “ shall be valued and assessed in the same manner as other property.” And though some directions are given for advertising, yet, even in this, irregularities are declared not to affect the sales; and then there is, besides, a general declaration that no irregularities in the…

2Cases cited1 opinion

  1. Owens v. VanhookSupreme Court of Pennsylvania · 1834

3Cited by18 opinions

  1. Albert v. Lehigh Coal & Navigation Co.Supreme Court of Pennsylvania · 1968
  2. Beacom v. Robison Et Ux.Superior Court of Pennsylvania · 1945
  3. Scranton v. O'Malley Manufacturing Co.Supreme Court of Pennsylvania · 1941
  4. Cornwall Mountain Investments, L.P. v. Thomas E. Proctor Heirs TrustSuperior Court of Pennsylvania · 2017
  5. Broad & Sansom Realty Co. v. Fidelity Building Corp.Supreme Court of Pennsylvania · 1927

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