Philadelphia v. Black

Citations

• 63 Pa. Super. 420
• 1916 Pa. Super. LEXIS 180

Syllabus

<p>Public officers — Receiver of taxes of Philadelphia — Incorrect certificate of search — Liability.</p> <p>The receiver of taxes of Philadelphia cannot be held personally liable to a person who has bought a mortgage on the strength of an incorrect certificate of tax search, and has subsequently voluntarily paid taxes assessed against the mortgaged premises, but not included in the search. In such a case the city was estopped from asserting a lien for taxes as soon as the search was issued, and consequently the payment was voluntary and unnecessary.</p>