Estate of Cullen

Citations

• 142 Pa. 18
• 21 A. 781
• 1891 Pa. LEXIS 698

Syllabus

<p>[To be reported.]</p> <p>1. The proviso in § 20, act of May 6, 1887, P. L. 84, “ That all collateral inheritance taxes shall be sued, for within five years .... otherwise they shall be presumed to have been paid, and cease to be a lien as against any purchasers of real estate,” does not extinguish the personal liability of heirs, devisees and legatees, at the end of five years.</p> <p>2. The proviso was intended simply to quiet the title of purchasers of real estate, and that is the extent of its operation; when there is no purchaser to protect, the lien of taxes due upon real estate, as well as the debt itself, will continue after five years, notwithstanding that suit is not brought within that time.</p>