Philadelphia v. Reeves

Citations

• 15 Pa. Super. 535
• 1900 Pa. Super. LEXIS 389

Syllabus

<p>Tax lien — Striking off judgment — Act of March 11, 1846, P‘. L. 114.</p> <p>A tax lien for the taxes for the years 1880, 1888 and 1884, of the city of • Philadelphia filed on September 15, 1885, will not be stricken off in 1900, because the scire facias was not issued until February 27,1890, moré than five years after the first of January following the last year for which any of the taxes became due, where it appears that the scire facias was served on the' owner, and judgment entered for want of an affidavit of defense on November 25, 1891, and that the judgment was twice revived after that date.</p> <p>If an application to strike off a tax lien for the reason that suit was not brought within the statutory period, is made in due time, it must be granted, but if the defendant permits the lien to be proceeded in to judgment, he must exhibit grounds which warrant the striking off or the opening of the judgment, in order to strike off the lien which he has permitted-. to ripen into a judgment.</p>