Erie v. Piece of Land

Dissenting Opinion by

Me. Justice Maxey:

I find no warrant whatever for holding that the Act of June 4, 1901, P. L. 364, was not repealed in toto by the Act of May 24, 1921, P. L. 1089. Section 32 of this latter Act says: “The Act approved the 4th of June, 1901, P. L. 364, entitled [giving the full title], and the several amendments and supplements thereto, so far as the same relate or apply to tax liens and tax claims are hereby repealed.” It is argued that since the Act of 1921, section 1, declares: “The word ‘taxes’ as used in this act means any county, bridge, road, borough, township,…