Pennsylvania Trust Co. v. Jones

Citations

• 35 Pa. Super. 53
• 1907 Pa. Super. LEXIS 204

Syllabus

<p>Taxation — Tax lien — Cities of the third class — Acts of May 4, 1889, P. L. 79, May 23, 1889, P. L. 277, May 23, 1895, P. L. 118, and June 4, 1897, P. L. 122.</p> <p>Under the Act of May 4, 1889, P. L. 79,. as amended by the Act of June 4, 1897, P. L. 122, the general levy of taxes by a city of the third class at the time the taxes are assessed, does not become a perpetual lien upon the real estate assessed, without regard to whether such taxes were ever entered of record’ in the office of the prothonotary of the county, or not.</p> <p>The Acts of May 4, 1889, P. L. 79, and May 23, 1889, P. L. 277, are not in conflict; the latter act requires that unpaid taxes shall be registered, and the former provides that if they are not so registered, they shall cease to be a lien upon the land. The lien is the creature of statute, and if the directions of the statute have not been complied with, the right to the lien does not exist.</p>