Philadelphia v. Scott
Supreme Court of Pennsylvania
Error (from the Eastern District) to the District Court of Philadelphia: Of January Term 1872, No. 230. This was a scire facias, issued October 21st 1870, by The City of Philadelphia against Freeman Scott, owner, &c., on a tax claim amounting to $237.16, filed against a lot of ground on Carlton Street, with the building erected on it, &c. The return to the writ was, “ Made known by posting and publication, and nihil habet as to the defendant.”
Read the full summary
Error (from the Eastern District) to the District Court of Philadelphia: Of January Term 1872, No. 230. This was a scire facias, issued October 21st 1870, by The City of Philadelphia against Freeman Scott, owner, &c., on a tax claim amounting to $237.16, filed against a lot of ground on Carlton Street, with the building erected on it, &c. The return to the writ was, “ Made known by posting and publication, and nihil habet as to the defendant.” By Act of February 3d 1824, § 1, 8 Smith’s L. 189, 2 Br. Purd. 1084, pi. 1, all taxes, &c., in Philadelphia on real estate shall be a lien on such real…
1Opinion of the Court
The opinion of the court was delivered, by
Read, J.
— By the Act of the 3d of February 1824, taxes on real estate in the city and county of Philadelphia, are declared to be a lien on said real estate, giving it a priority before any recognisance, mortgage, judgment, debt, obligation or responsibility, which the said real estate may become charged with, or liable to, from and after the passing of the act, and it is made the duty of the commissioners of the county of Philadelphia, to keep a fair and correct register in a book or books, to be opened by them for that purpose, and to be called “ The…
2Cited by2 opinions
- Jones v. BealeSupreme Court of Pennsylvania · 1907
- Philadelphia v. MerrittSuperior Court of Pennsylvania · 1904