Smith v. Simpson
Supreme Court of Pennsylvania
Error to the District Court of Philadelphia: No. 105, to July Term 1868. This was an action of ejectment for a house and lot in Philadelphia, brought July 25th 1867, by William Simpson against Thomas Crank, who was in possession as tenant of Mary Jane Smith, wife of Daniel Smith. Mrs. Smith was afterwards admitted to defend as landlord. The premises in dispute were part of a larger lot, formerly belonging to Robert S. Harris.
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Error to the District Court of Philadelphia: No. 105, to July Term 1868. This was an action of ejectment for a house and lot in Philadelphia, brought July 25th 1867, by William Simpson against Thomas Crank, who was in possession as tenant of Mary Jane Smith, wife of Daniel Smith. Mrs. Smith was afterwards admitted to defend as landlord. The premises in dispute were part of a larger lot, formerly belonging to Robert S. Harris. They had been conveyed to Samuel M. Poster, subject to a ground-rent. The land was sold by the sheriff on a judgment for arrearages of ground-rent, and conveyed by him…
1Opinion of the Court
The opinion of the court was delivered, by
Agnew, J.
— The city tax was $25.10, and the sale in the proceeding to collect the ground-rent $750, of which some $610 were brought into court for distribution. Primé facie this sum was sufficient to pay the taxes and costs, and it lay on the defendant to rebut this presumption. If the city failed to demand its claim from the sheriff, or to take the steps to obtain it, the lien will not follow the property in the hands of the purchaser at the sheriff’s sale. City taxes under the Act of 1824, and its supplements, are a prior but a divestible lien,…
2Cited by3 opinions
- Township of Lower Merion v. ManningSuperior Court of Pennsylvania · 1928
- In re HarveyDistrict Court, E.D. Pennsylvania · 1903
- Philadelphia v. PowersSupreme Court of Pennsylvania · 1906