Estate of Steen

Citations

• 175 Pa. 299
• 34 A. 732
• 1896 Pa. LEXIS 1248

Syllabus

<p>Taxation — Tax lien — Discharge of lien — Private sale under Price act— Acts of April 22, 1846, P. L. 491, March 28, 1867, P. L. 48, and May 22, 1895, P. L. 111.</p> <p>Under the different statutes relating to taxation and tax liens the remedy of a municipality for the collection of its taxes assessed prior to the act of May 22, 1895, is confined to the land against which they are assessed.</p> <p>Under section 2 of the act of March 28, 1867, which declares that private sales under the Price act “ shall discharge the premises sold from the lien of the debts of the decedent, except debts of record and debts secured by mortgage,” municipal taxes assessed prior to the date of the sale for the year in which the sale is made are not discharged by the sale.</p>