Mint Realty Co. v. Philadelphia

Citations

• 218 Pa. 104
• 66 A. 1130
• 1907 Pa. LEXIS 461

Syllabus

<p>Taxation — Municipal taxation — Real estate — Title in the United States government — Sale—Articles of agreement — Equitable title.</p> <p>Where the United States government has sold real estate under articles of agreement reserving the legal title to itself until all payments are made and conditions performed, such real estate is not taxable by municipal authorities until the vendee has made all the payments and performed all the conditions of the articles of agreement.</p> <p>Mestrezat and Potter, JJ., dissent.</p>