Keystone State Building & Loan Ass'n v. Butterfield

Citations

• 74 Pa. Super. 582
• 1920 Pa. Super. LEXIS 203

Syllabus

<p>Taxes — School taxes — Liens—Duration—Act of June 1, 1915, P. L. 660.</p> <p>School taxes which were liens, and upon which writs of scire facias had been issued, prior to the passage of the Act of June 1, 1915, P. L. 660, which amended the Act of May 21, 1913, P. L. 285, were vested rights secured under the Act of June 4, 1901, P. L. 364, and are payable out of the funds, raised by a sale of the property, in the hands of the sheriff.</p> <p>The repeal of a statute will not operate to impair rights vested under it, nor affect existing liens acquired under it.</p> <p>Constitutional law — Insufficient title — Act of May 10, 1917, P. l. m.</p> <p>The title of the Act of May 10, 1917, P. L. 162, validating tax liens filed since May 21, 1913, gives no notice that this act authorizes the filing of tax liens under the provisions of the Act of June 4, 1901, P. L. 364, for a period of three months after its approval, and to that extent it is unconstitutional and void.</p> <p>The Act of May 21, 1913, P. L. 285, as amended by the Act of June 1,1915, P. L. 660, provides a remedy to enforce a lien created under the Act of June 4, 1901, P. L. 364. The duration of such lien, as fixed by the Act of 1901, is three years after the year in which the tax was levied.</p>