In re City of Pittsburgh

Patterson, J.,

This is a rule to show cause why certain tax liens should not be stricken off. The facts are not in dispute. Petitioner, the City of Pittsburgh, on July 7, 1924, by sheriff’s sale, upon a delinquent tax lien bought in the property here involved and, by sheriff’s deed, holds the record title thereto. The County of Allegheny has continued to assess, levy, and lien its tax claims against the said lots in the name of the City of Pittsburgh. No income is derived from the property. No actual use is made of *464it. Upon the rule presented, the question we are called upon to decide is…