Lewis v. Wyalusing Light, Heat & Power Co.

Citations

• 62 Pa. Super. 282
• 1916 Pa. Super. LEXIS 407

Syllabus

<p>Taxation — Corporations—Lien of taxes — Corporate property sold under foreclosure — Filing certificate in prothonotary’s office — Notice from auditor general — Acts of April 16, 1827, P. L. Jfll, June 15,1911, P. L. 955, and June 21,1911, P. L. 1098.</p> <p>Where a mortgage executed in 1894, covering the franchises, plant and fixtures of a corporation, is foreclosed in 1914, and the property sold, the Commonwealth has priority in distribution for taxes on capital stock, on bonds, and on gross receipts accruing for the years, 1911, 1912 and 1913, although the auditor general has not transmitted to the prothonotary of the county where the property was sold, certified copies of the tax liens for the years, as provided by the Act of April 16, 1827, P. L. 471. The Act of June 15, 1911, P. L. 955, is retroactive in character and supersede* the Act of April 16, 1827, P. L. 471, relating to the transmission of certified copies of liens, by providing that the auditor general shall upon the payment of a fee of twenty-five cents, give to any one interested a certificate showing the amount of all tax liens against any corporation.</p> <p>The Act of 1911 in so far as it relates to certified copies of liens to tbe prothonotary being superseded by a certificate from' tbe auditor general, merely substitutes one remedy for another, and does not impair any contract or disturb any vested right.</p> <p>The Commonwealth tdoes not lose its priority of lien for taxes in the distribution of the proceeds of the property of a corporation sold at judicial sale, because the auditor general did not give to the person in charge of the sale a certified copy of tax liens, as provided by the Act of June 21,1911, P. L. 1098, if it appears that the auditor general had no notice of such sale from the party intending to hold it.</p>