Kuntz v. Schumacher

Citations

• 120 Pa. 131
• 13 A. 561
• 1888 Pa. LEXIS 465

Syllabus

<p>1. Section 9, act of March 14, 1865, P. L. 320, providing that no property registered as therein required “ shall be subject to sale for taxes thereafter to accrue as a lien of record thereon, except in the name of the owner as returned, and after recovery by suit and service of the writ on him, made as in case of a summons,” is inapplicable if the taxes for which the land is sold accrued as a lien of record thereon before the registry of the property in the name of one claiming adversely to such sale.</p> <p>2. In an ejectment, plaintiff claimed title as purchaser at sheriff’s sale in February, 1870, under a levari facias sur judgment entered February, 1866, upon a municipal elaim for taxes filed October, 1865, for taxes assessed in Philadelphia in 1860. Defendant claimed title under a purchaser at sheriff’s sale in June, 1867, on a venditioni exponas sur judgment entered November, 1866, for arrears of ground-rent reserved by deed in 1853, the record showing a balance of the tax elaim unpaid by the purchase money, and the purchaser registering the property in his name under said act when he received his sheriff’s deed in September, 1867.</p> <p>11eld, that as the taxes, for which the sale to the plaintiff was made, had accrued as a record lien in 1865 prior to the sale to defendant’s grantor in 1867, the plaintiff was entitled to recover.</p>