Glass v. Seger

Citations

• 265 Pa. 391
• 109 A. 211

Syllabus

<p>Ejectment — Tax title — Evidence—Assessment — Presumption — > Maxims — Omnia prcesumuntur rite esse acta.</p> <p>1. In an action of ejectment for timber land, where it appears that the land was sold in 1823 for taxes, that a deed from the county commissioners was made in 1852 to plaintiffs’ predecessor in title, that at the trial, the plaintiffs offered no evidence that an assessment had been regularly made, that defendants did not show that the lands had not been assessed, and it appeared that no books or records could be found showing an assessment, the plaintiffs are entitled to a verdict and judgment in their favor, inasmuch as the presumption of law is that the sale was in pursuance of a regular assessment.</p> <p>2. There is nothing in which the maxim “omnia prsesumuntur rite esse acta” applies with so much force as to a tax title.</p>