Koering's Estate

Citations

• 34 Pa. Super. 425
• 1907 Pa. Super. LEXIS 151

Syllabus

<p>Decedents’ estates — Debt due to commonwealth — Lien on real estate— Acfs of February 24, 1834, P. L. 70, secs. 21, 24; June 8, 1893, P. L. 392, and June 14, 1901, P. L. 562.</p> <p>Under the 21st and 24th sections of the Act of February 24, 1834, P. L. 70, as amended by the Acts of June 8,1893, P. L. 392, and June 14, 1901, P. L. 562, a debt due the commonwealth loses its lien upon the decedent’s real estate both generally and against heirs and devisees, unless the commonwealth institutes proper proceedings within two years after the death of the decedent, to continue the lien.</p> <p>Section 21 and section 24 of the act of February 24, 1834, relate to the same general subject, namely, the debts of decedents, and should be construed together. There is a necessary and irresistible implication of a legislative intent that the limitation of lien provided in the 24th section should apply to all of the debts that are expressly mentioned in the 21st section, and are not excepted in the 24th section.</p> <p>There is nothing in the Act of June 8, 1893, P. L. 392, or the amendatory Act of June 14, 1901, P. L. 562, that creates or revives a distinction between debts due to the commonwealth and those due to individuals so far as a lien upon real estate is concerned.</p>