M'Call v. Lorimer
Supreme Court of Pennsylvania
ERROR to Butler county. The plaintiff, Archibald M’Call, gave in evidence a regular title from the commonwealth to the land in dispute : the defendants, the heirs of Alexander Lorimer deceased, claimed title by virtue of a sale for taxes by the treasurer.
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ERROR to Butler county. The plaintiff, Archibald M’Call, gave in evidence a regular title from the commonwealth to the land in dispute : the defendants, the heirs of Alexander Lorimer deceased, claimed title by virtue of a sale for taxes by the treasurer. The records of the commissioner’s office did not show that the laud had been assessed and ta&ed as unseated; but they offered to prove by Moses Hanlin,- that “ he was the assessor for 1814, and took down four hundred acres from the preceding duplicate: he called at Lorimer’s house and he was from home, and then put down in the seated list…
1Opinion of the Court
The opinion of the Court was delivered by
Huston, J.
—’Ten years ago we find in 13 Serg. &/• Rawle 360, the case of Stewart v. Shoenfelt, the first case in Pennsylvania in which a purchaser of a tract of land sold for non payment of taxes, succeeded in holding the land. This was also the first reported decision under the act of the 13th of March 1815. We seem now to have come to the opposite extreme, and to doubt whether in any case, under any circumstances, a title under a sale for taxes can be invalid. Under the provisions of the former acts, no sale had been held valid ; because some one…
2Cited by15 opinions
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- City of Philadelphia v. MillerSupreme Court of Pennsylvania · 1865
- Commonwealth v. Southern Pennsylvania Bus Co.Supreme Court of Pennsylvania · 1940
- Morrill v. TaylorNebraska Supreme Court · 1877
- Larimer v. M'CallSupreme Court of Pennsylvania · 1842
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