Legal Opinion

Philadelphia v. Reeves

Superior Court of Pennsylvania

Decided January 22, 1900No. Appeal, No. 145PublishedCited by 3 opinions

Appeal, No. 145, Oct. T., 1900, by defendant, from order of C. P. No. 4, Phila. Co., June T., 1885, No. 131, M. L. D., discharging rule to strike off tax lien in case of City of Philadelphia v. William S. Reeves, defendant, and J. Bolton Winpenny, terre-tenant. Rule to strike off tax lien. From the record it appeared that the lien was as follows: “ The City oe Philadelphia v. William S. Reeves, Owner or Reputed Owner or whoever may be Owner.

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Appeal, No. 145, Oct. T., 1900, by defendant, from order of C. P. No. 4, Phila. Co., June T., 1885, No. 131, M. L. D., discharging rule to strike off tax lien in case of City of Philadelphia v. William S. Reeves, defendant, and J. Bolton Winpenny, terre-tenant. Rule to strike off tax lien. From the record it appeared that the lien was as follows: “ The City oe Philadelphia v. William S. Reeves, Owner or Reputed Owner or whoever may be Owner. William S. Reeves, Registered Owner. In the Court of Common Pleas No. 4, of the City >• and County of Philadelphia of- June Term, 1885. No. 181, M. L. D.…

1Opinion of the Court

Opinion by

William W. Pouter, J.,

The city of Philadelphia filed a lien for taxes for the years 1880, 1883 and 1884, on September 15,1885. The scire facias was not issued until February 27, 1890, more than five years after the first of January following the last year for which any of the taxes became due. The scire facias was served upon the present appellant and judgment was entered for want of an affidavit of defense, November 25, 1891. On December 9, 1898, a judgment of revival was entered on two returns of nihil habet. On October 25, 1899, a rule was entered to strike off the lien, which,…

2Cases cited3 opinions

  1. Philadelphia v. KatesSupreme Court of Pennsylvania · 1892
  2. City of Philadelphia v. BrowningSuperior Court of Pennsylvania · 1900
  3. Philadelphia v. Hiester, Pennsylvania Court of Common Pleas, Philadelphia County1891

3Cited by3 opinions

  1. Philadelphia v. Unknown OwnerSuperior Court of Pennsylvania · 1902
  2. Philadelphia v. LukensSuperior Court of Pennsylvania · 1903
  3. Philadelphia v. AllenSuperior Court of Pennsylvania · 1902

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