Moore v. Marsh
Supreme Court of Pennsylvania
at Philadelphia. Error to the Court of Common Pleas of Northumberland county: to October Term 1868. This was an action of trespass by James J. Marsh and others, trading as Beaver, Marsh & Co., against William H. Moore: the writ was issued to November Term 1865. On the l'lth of March 1868 a case stated was filed presenting the following facts.
Read the full summary
at Philadelphia. Error to the Court of Common Pleas of Northumberland county: to October Term 1868. This was an action of trespass by James J. Marsh and others, trading as Beaver, Marsh & Co., against William H. Moore: the writ was issued to November Term 1865. On the l'lth of March 1868 a case stated was filed presenting the following facts. In the spring of 1865 Jerome Longenecker, an iron master at Shamokin Furnace, owned and was in possession of a number of articles of personal property which were specified in the case. Borough, county, school and poor taxes for 1865, to the aggregate…
1Opinion of the Court
The opinion of the court was delivered, by
Thompson, C. J.
— Since the case of Parsons v. Allison, 5 Watts 72, and Baskin et al. v. Koontz & Hummell, Id. 76, it has never been supposed that a collector’s warrant is a lien on property for unpaid taxes, before actual seizure. These cases settle concluí sively that it is not, and that it is unlike a fi. fa. in this particular.
*48In the case in hand, the collector had no lien when the sheriff levied on Longenecker’s property, about which this controversy has arisen.
But it is claimed that because the purchaser at sheriff’s sale did not immediately…
2Cases cited1 opinion
- Parsons v. AllisonSupreme Court of Pennsylvania · 1836
3Cited by2 opinions
- Ferguson v. MooreSuperior Court of Pennsylvania · 1897
- L. Greif & Bros. v. Sweigart, Pennsylvania Court of Common Pleas, Lancaster County1940