Philadelphia v. Schofield

Citations

• 166 Pa. 389
• 31 A. 119
• 1895 Pa. LEXIS 1217

Syllabus

<p>Tax lien—Notice—Waiver of notice—Act of March 23, 1866.</p> <p>Where a taxpayer of the city of Philadelphia goes to the office of the city solicitor, and announces his intention to contest a municipal lien for taxes, and enters into an agreement for an amicable scire facias upon it, he thereby waives the benefit of the act of March 23, 1866, P. L. 303, which provides that before any scire facias shall be issued on any such claim diligent search shall be made for the owner or reputed owner of the property liened, and that a written or printed notice shall be given to him or her to make payment to the city solicitor within ten days.</p> <p>Case stated—Necessary averments—Practice, O. P.</p> <p>A ease stated is not defective because it does not affirmatively state that the notice required by the act of 1866 had been given, there being no admission that the city had failed to comply with the provisions of the statute in regard to notice, and it distinctly appearing therein that the owner agreed with the city to the issuing of the scire facias.</p>