Commonwealth v. Brown

This matter has evolved from our decision in the First National Bank of Altoona v. Brown, 27 D. & C. 2d 569 (1961). In that case, we held that Commonwealth sales tax liens were not entitled to priority of payment over a prior-recorded mortgage from proceeds for distribution following a sheriff’s sale of the realty involved on mortgage foreclosure proceedings. That opinion was based on our finding that section 548 (b) of the Selective Sales and *627Use Tax Act of March 6, 1956, P. L. (1955) 1228, as amended, governed the order of priority upon any judicial sale, superseded that portion of section…