Henry v. Horstick
Supreme Court of Pennsylvania
ERROR to the common pleas of Dauphin county. John Horstick against Christian Henry, surviving administrator of George Henry, deceased. This case was brought into the court of common pleas by appeal from the judgment of a justice of the peace, and the following case was stated as a special verdict:— George Henry died intestate on the 28th of July, 1830, seised of a plantation and tract of land, situate in Derry township, Dauphin county.
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ERROR to the common pleas of Dauphin county. John Horstick against Christian Henry, surviving administrator of George Henry, deceased. This case was brought into the court of common pleas by appeal from the judgment of a justice of the peace, and the following case was stated as a special verdict:— George Henry died intestate on the 28th of July, 1830, seised of a plantation and tract of land, situate in Derry township, Dauphin county. On the 10th of June, 1831, John Henry, one of the administrators, &c., of the deceased, paid to Christian Foltz, the collector, the county-tax assessed upon it…
1Opinion of the Court
The opinion of the court was delivered by
Kennedy, J.
We concur in the opinion expressed by the court below, that the goods of the plaintiff there found upon the land, he being the tenant in possession of it, were liable-to be distrained on for the taxes assessed thereon before he took possession or became the owner of it.- The act of assembly, passed in relation thereto, will, we think, admit of a construction which would authorize a distress of the goods of the party in possession of the land in such, case; and the act being, in this respect, remedial, ought therefore to be construed…
2Cited by4 opinions
- Robertson v. Commissioner of State Land OfficeMichigan Supreme Court · 1880
- Rutherford v. MaynesSupreme Court of Pennsylvania · 1881
- City of Philadelphia v. CookeSupreme Court of Pennsylvania · 1858
- Wolson v. Worrilow, Pennsylvania Court of Common Pleas, Delaware County1928