Rhein Building Ass'n v. Lea
Supreme Court of Pennsylvania
Ebbob to the Court of Common Pleas No. 3, of Philadelphia county : Of January Term 1881, No. 211. Scire facias sur mortgage, by M. Carey Lea to use of Ann Clark, against Christian Brown. The Rhein Building Association was, upon petition, permitted to intervene as terre-tenant. The mortgage in suit, for $2,000, was dated March 29th 1877, and recorded April 4th 1877, on premises in the city of Philadelphia.
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Ebbob to the Court of Common Pleas No. 3, of Philadelphia county : Of January Term 1881, No. 211. Scire facias sur mortgage, by M. Carey Lea to use of Ann Clark, against Christian Brown. The Rhein Building Association was, upon petition, permitted to intervene as terre-tenant. The mortgage in suit, for $2,000, was dated March 29th 1877, and recorded April 4th 1877, on premises in the city of Philadelphia. The affidavit and supplemental affidavit of defence, filed by the secretary of th'e Rhein Building Association, set forth the following facts : — (1) On January 1st 1876, prior to the date…
1Opinion of the CourtJustice Paxson
The mortgage of the plaintiff below was recorded April 24th 1877. A lien for the taxes of 1875 had been duly registered January 1st 1876. The mortgaged premises were sold by the sheriff July 6th 1880, under a judgment recovered upon a second mortgage. The single question we are called upon to de*213cide is: Did the sheriff’s sale divest the lien of the mortgage recorded April 24th 1877, by reason of the prior lien for registercel taxes ?
By the Act of February 3d 1824 (Purd. Dig. 1084), “ taxes thereafter assessed shall be a lien .... and said lien shall have priority to, and shall be fully paid…
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