In re Harvey

J. B. McPHERSON, District Judge.

In the city of Philadelphia .a municipal tax on real estate'becomes a prior lien upon the land from the time of assessment, and the lien continues, speaking generally, until a judicial sale produces a fund large enough to discharge the' •obligation in-full: Parker’s Appeal, 8 Watts & S. 449; Dungan’s Appeal, 88 Pa. 414; Smith v. Simpson, 60 Pa. 168. The remedy of the city is confined to the land against which the tax is assessed: Steen’s Estate, 175 Pa. 299, 34 Atl. 732. But, while in a sense this makes the city a secured creditor of the bankrupt, it does not…