City of Philadelphia v. Browning

Citations

• 13 Pa. Super. 164
• 1900 Pa. Super. LEXIS 128

Syllabus

<p>Taxes — Scire facias sur claim — Lien—Judgment.</p> <p>The lien of registered taxes on real estate is lost unless a scire facias sur claim is issued before the expiration of five years from the 1st day of January following the year for which the taxes were assessed; but where the lien filed comprises taxes for more than one year, and the lien.of the taxes for some of the years was lost before the issuance of the sci. fa., after judgment is obtained, it cannot be divided, and that relating to the invalid years be stricken off.</p> <p>Equity — Opening judgment — Tax claim.</p> <p>An application to strike off so much of a judgment on a tax claim as relates to the taxes for some of the years specified in the claim because they had lost their lien before the sci. fa. was issued, will be regarded as a motion to open the judgment, and unless there be some equity which appeals to a chancellor, the application will be refused. Where the taxes are still due, though the lien be gone, they may be collected from the owner, or from the property, if still in the same hands, and a judgment for them will not be opened or stricken off.</p>