Fink v. Miller

Citations

• 19 Pa. Super. 556
• 1902 Pa. Super. LEXIS 150

Syllabus

<p>Executors and administrators — Sale by administrator — Presumpiionas to validity.</p> <p>Where a sale by an administrator has been duly confirmed, the law will presume after nearly 100 years, that everything which was necessary to be done in order to complete the sale and divest the title of the decedent, was done.</p> <p>Where the purchase money of land sold by an administrator has been accounted for by the administrator, and distribution regularly made, and the money receipted for by the heirs, they and those claiming under them are estopped from subsequently claiming the land.</p> <p>If one receives the purchase money of land sold, he affirms the sale and he cannot claim against it, whether it was void, or only voidable.</p> <p>Tax sale — Duty to pay taxes — Purchase at tax sale.</p> <p>The mere fact that taxes on land are assessed against a particular person does not impose upon such person the duty of paying taxes, if in fact, the land does not belong to him and he stands in no trust relation to the owners. Such person may permit the lands to be sold for the taxes, and acquire a valid title to them by purchase at the tax sale.</p>