Philadelphia v. Anderson

Citations

• 142 Pa. 357
• 21 A. 976
• 1891 Pa. LEXIS 743

Syllabus

<p>[To be reported.]</p> <p>(ia) Section 3, act of April 16, 1845, P. L. 489, provides that taxes imposed on real estate in Philadelphia shall cease to be a lien at a certain time after tlieir assessment, unlesS registered ;* and by § 11, act oí February 2, 1854, P. L. 29, it is the duty of the receiver of taxes “tofurnish certificates of all taxes and claims which are a lien on real estate,” for a specified fee:</p> <p>1. Notwithstanding the receiver of taxes is an elective officer, over whose selection and term of office the city has no control, he acts as her representative in performing the duty of certifying thus imposed upon him by law, and the city is bound by his certificate given to a person who in good faith has acted in reliance thereon: Alcorn v. Philadelphia, 44 Pa. 348, distinguished.</p> <p>2. The receiver having given to a purchaser of land a certificate that on examination of the register of unpaid taxes for the years 1873 to 1877 inclusive, he found “nothing against said premises ” except the taxes of 1877, the city was estopped from asserting a lien for the taxes of 1875, after the purchaser, in reliance upon the certificate, had paid the purchase money to his vendor.</p>