Brew v. Sharer

Citations

• 42 Pa. Super. 89
• 1910 Pa. Super. LEXIS 293

Syllabus

<p>Tax sales — Purchase by commissioners — Redemption — Acts of March 13, 1815, 6 Sm. L. 299, April 29, 1844, P. I¡. 486, March 22, 1850, P. L. 305, May 13, 1879, P. L. 55, June 3, 1885, P. L. 71, July 8, 1885, P. L. 268 and May 9, 1889, P. L. 141 — Statutes—Repeal—Seated and unseated lands.</p> <p>1. The Act of July 8, 1885, P. L. 268, entitled “An Act relative to the purchase of lands by county commissioners at sales thereof for arrearages of taxes,” applies to both seated and unseated lands.</p> <p>2. The Act of July 8, 1885, P. L. 268, repeals the Act of March 13, 1815, 6 Sm. L. 299, entitled “An Act to amend the act entitled ‘An act directing the mode of selling unseated lands for taxes, and for other purposes.’ ”</p> <p>3. Under the Act of May 9, 1889, P. L. 141, which amended the third section of the Act of July 8, 1885, P. L. 268, the right of redemption of lands sold for taxes and bought by the county commissioners remains in the real owner for the period of two years only after the sale.</p> <p>4. Where the commissioners have placed the lands purchased by them upon the assessment lists, and permit them to be assessed for taxes and sold by the treasurer, such action may be irregular and possibly not vest a good title in the purchaser, but it does not enure to the benefit of the original owner if he has permitted more than two years from the date of the sale to the commissioners to elapse without having made any effort to redeem the land.</p>