Pittsburg Hunting Club v. Snyder

Citations

• 51 Pa. Super. 174
• 1912 Pa. Super. LEXIS 198

Syllabus

<p>Taxation — Seated and unseated lands — Assessment—Tax sale — Road ■ tax returned by a supervisor — Act of June 3,1886, P. L. 71.</p> <p>1. Where lands cleared, fenced and under cultivation have been regularly assessed by the assessor during a period of years as seated lands, and the taxes levied thereon regularly paid, a supervisor has no power to return the lands as unseated to the county treasurer because the road tax had not been paid to him; and if he does so through mistake or ignorance, and a sale is made under his return by the county treasurer, such sale is wholly invalid to pass title; and there is nothing in the Act of June 3,1885, P. L. 71, to render such sale valid.</p> <p>2. The Act of June 3,1885, P. L. 71, validating tax sales irrespective of the fact whether the lands sold were seated or unseated at the time of the assessment, cannot be construed to show an intention that a tract could be suddenly shifted from its assessed class to the other, or be considered as in the one class quo ad county and school taxes, and in the other quo ad road taxes.</p>