Murray v. Guilford
Supreme Court of Pennsylvania
ERROR to the district court of Allegheny county. The executors of D. L. Murray against Robert Guilford. This was an action of ejectment for a tract of land. The plaintiffs gave in evidence a patent to their testator for the land. The defendant claimed, under a treasurer’s deed, in pursuance of a sale for the payment of taxes. He gave in evidence an assessment made in the fall of 1818, for the tax of 1S19; county tax 91 cents, and road tax 2 dollars 35 cents.
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ERROR to the district court of Allegheny county. The executors of D. L. Murray against Robert Guilford. This was an action of ejectment for a tract of land. The plaintiffs gave in evidence a patent to their testator for the land. The defendant claimed, under a treasurer’s deed, in pursuance of a sale for the payment of taxes. He gave in evidence an assessment made in the fall of 1818, for the tax of 1S19; county tax 91 cents, and road tax 2 dollars 35 cents. It was sold for these taxes in June, 1822. This suit was brought to April term 1S37. To rebut this claim, the plaintiffs proved that, in…
1Opinion of the Court
The opinion of the Court was delivered by
Rogers, J.
For the reasons given by Mr Justice Grier, we are of opinion the judgment should be affirmed on the first point. ' The case cannot be distinguished from Robinson v. Williams, 6 Watts 281. Although the collector might have received the unpaid tax from the tenant who, after its assessment, occupied the land, yet he had no authority to compel payment, as a tax assessed on unseated land is a lien on the land alone, and is not a personal eharge against the owner or his tenant. The distinction, therefore, on which the plaintiff in error relies,…
2Cases cited1 opinion
- Robinson v. WilliamsSupreme Court of Pennsylvania · 1837