Finn v. Mellon

Citations

• 265 Pa. 147
• 108 A. 927
• 1919 Pa. LEXIS 515

Syllabus

<p>Taxation — Tax liens — Seated lands — Statutes—Repeal-—Acts of April 29,1844, Sec. 41, P. L. 501; June 4,1901, P. L. 364, und May 21,1913, P. L. 285.</p> <p>1. Tbe Act of May 21, 1913, P. L. 285, relating t,o tbe “return of taxes on seated lands, and providing for the sale of such lands,” repeals so much of tbe Act of June 4,1901, P. L. 364, as in any way related to tbe procedure for the collection of tbe claims for taxes, and this included tbe filing of a claim for taxes in tbe prothonotary’s office. Tbe Act of May 28,1915, P. L. 599, did not recognize tbe right of a municipality to file a claim for taxes in tbe prothonotary’s office, as tbe act did not in any manner reenact any of the provisions of tbe Act of 1901, that were repealed by tbe Act of 1913.</p> <p>2. Tbe Act of June 1, 1915, P. L. 660, amending the Act of May 28, 1915, P. L. 599, did not undertake to declare that claims may be filed, nor tbe effect of sucb filing but merely stated that where sucb claims for taxes have been filed against separate or distinct properties in one amount covering all tbe properties, tbe authorities may accept tbe tax according to tbe tax rate and assessed valuation, against any of the pieces of property and thus discharge tbe lien .against sucb property.</p> <p>3. There is nothing in all tbe acts to support tbe view that the legislature intended authority be given county treasurers to sell land for taxes, and for tbe same taxes like authority be given to tbe sheriff; or that when one procedure was adopted for such sale, it preserves tbe procedure of tbe other set.</p> <p>4. If there is no remedy provided for tbe enforcement of a lien, tbe lien is worthless.</p>