Trexler v. Africa

Citations

• 27 Pa. Super. 385
• 1905 Pa. Super. LEXIS 70

Syllabus

<p>Taxation — Tax sales — Unseated land — Assignment—Payment.</p> <p>It is essential to the validity of a tax sale of unseated land that a tax was assessed by the proper authorities, was due for one whole year, and remained unpaid at the time of the sale. If several taxes were assessed, it is sufficient that the assessment of any one was legally made, and that the tax was in arrears for one whole year. To complete the purchaser’s title, when his bid exceeds the taxes and costs, he must give bond for payment of the surplus.</p> <p>No laches can be imputed to an owner who, in paying the taxes, or in redeeming after a sale, pays the amount which upon his inquiry the treasurer demands. Such payment is equivalent, in legal effect, to the actual payment of all that is due, and this is not affected by a misapplication by the treasurer of the money paid, or by his failure to credit it properly. The owner may prove the fact of payment, although the treasurer is dead, and although the books show no credit for the payment.</p> <p>While actual payment by any person will discharge the lien of the taxes, and thus end the treasurer’s power to sell for nonpayment, an offer to pay, which fails through the fault of the treasurer, in order to have the effect, must be made by a person having an interest which would be lost to him by a sale. Such an interest may be shown by a contract of sale of the land executed to the payment of the taxes.</p> <p>It is no more the duty of the purchaser than of the owner to ascertain, independently of the proper officials, the actual amount of the taxes and costs. Each may rightly accept the statement of those given by the treasurer, without an investigation or computation to test the accuracy.</p> <p>Where a statement made to a purchaser shows no surplus his title is not lost by failure to enter a bond for a surplus.</p> <p>The mere fact that a purchaser paid the amount of the tax by a draft will not defeat the title, where the deed acknowledges the p