Philadelphia v. Unknown Owner

Citations

• 20 Pa. Super. 203
• 1902 Pa. Super. LEXIS 209

Syllabus

<p>Taxation — Tax lien — Tax liens in Philadelphia — Registration of property — Acts of March 14, 1865, section 9, P. L. 320, and March 29, 1867, P. L. 600.</p> <p>The acts of March 14, 1865, see. 9, P, L. 320, and March 29, 1867, P. L. 600, requiring owners of lots in Philadelphia to furnish descriptions of their property to the city engineer and surveyor, applied to all owners of lots at- the time the acts were passed, and were not restricted to those who became buyers and sellers of land after the legislation went into effect.</p> <p>When the owner has not availed himself of the protection afforded by the registration of his title, the mention of his name in connection with the assessment of the land, is only required as descriptive of the land, and when the assessment and the claim within themselves clearly and absolutely identify the land, that is all that is required.</p> <p>Tax lien — Description of property — Apportionment of liens.</p> <p>It is no ground for opening a judgment entered on a tax lien in the city of Philadelphia, that the property against which the taxes were assessed embraces two or more lots belonging to different persons. The remedy in such case is through an application to the court below to apportion the claim under the provisions of the Act of March 22, 1869, P. L. 477.</p> <p>Tax lien — Scire facias — Judgment—Opening judgment — Discretion of court.</p> <p>Where a taxpayer does not pay his taxes for several years, and judgment is entered on a scire facias sur municipal lien for taxes, and the owner permits the judgment to lie ten years before making application to have it opened, the burden is upon him to show some reason why he ought not in good conscience be required to pay the claim. The mere fact that the lien of the taxes for certain of the years had expired before the issue of the scire facias, is insufficient, since the taxes may still be due, though the lien is gone, and may be collectible from the owner or from the property if