City of Scranton v. Arnt

Citations

• 148 Pa. 210
• 23 A. 1121
• 1892 Pa. LEXIS 952

Syllabus

<p>[Marked to be reported.]</p> <p>Municipal liens — Sewerage tax — Act of May 28, 1874, section 47, P. L. 259 — Ibid, sections 36 and 37, P. L. 249.</p> <p>A lien for sewerage tax filed in accordance with the provisions of the act of May 23, 1874, section 47, P. L. 259, is sufficient if the provisions of that section and of section 36 of the same act are complied with.</p> <p>A statement of the date at which the assessment was due, while it might be a matter of convenience to the defendant, is not one of the prescribed requirements of the lien, and the lien will not be struck off because of a failure to state such date. “</p> <p>City of Scranton v. Jones, 133 Pa. 223, distinguished.</p> <p>Retroactive legislation — Municipal lien good under existing law.</p> <p>The lien in this case conformed in all particulars to the requirements of the act of May 23, 1889, section 21, P. L. 323, which was passed after the filing of the lien. While this act may not be retroactive, it nevertheless specifies what requisites shall be deemed sufficient in the case of such liens, and the court would hesitate to hold a lien filed before its passage insufficient in the face of such a declaration by the law-making power as to what such lien should contain.</p>