Commonwealth v. Safeguard Mutual Insurance

HIRSH, ].,

On March 7, 1974, plaintiff commenced this action by filing a certificate of lien for State taxes in the sum of $74,283.45. Said hen of the Commonwealth was entered upon settlement of taxes and penalties due in compliance with the provisions of the Act of April 9, 1929, P.L. 343, art. XIV, sec. 1401, as amended. Thereafter, on April 10, 1974, this court granted a rule on plaintiff to show cause why the judgment or hen of like nature should not be stricken. On April 5, 1974, defendant filed its petition to strike judgment or hen of hke nature. Defendant asserts, inter aha, that said…