Legal Opinion

Commonwealth v. Keystone Building & Loan Ass'n

Pennsylvania Court of Common Pleas, Northumberland County

Decided November 22, 1948No. 465Published

1Opinion of the Court

Troutman, J.,

On April 13, 1945, the Commonwealth of Pennsylvania, for the purpose of entering a lien for State taxes, delivered to the office of the prothonotary of this court, a certificate of lien and a certified copy of an account showing the amount of tax due the Commonwealth by defendant, *471Keystone Building & Loan Association, as settled by the Department of Revenue and audited and approved by the Department of the Auditor General, together with a prtecipe directed to the prothonotary, as follows:

“Please enter of record as a lien in favor of the Commonwealth of Pennsylvania and against…

2Cases cited3 opinions

  1. Delco Ice Manufacturing Co. v. Frick Co.Supreme Court of Pennsylvania · 1935
  2. Mid-City Bank & Trust Co. v. MyersSupreme Court of Pennsylvania · 1941
  3. Commonwealth v. Turner Supply Co.Supreme Court of Pennsylvania · 1945

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