Davidson's Estate

Rowley, P. J.,

— This matter is before the court upon a petition to strike from the tax lien docket certain taxes against real estate.

The real estate in question was sold by the executrix of the deceased owner by virtue of an order of court for the payment of debts.

*596The amount of taxes had been determined definitely and same were due and payable at the time of the sale of the real estate. The total amount of the tax claim was $384.54. The proceeds of the sale were $800.

“By §2 of the Act of May 16, 1923, P. L. 207 (53 PS §2022) taxes assessed on property are made a first lien on the property and…