Walker v. Bergbigler

Citations

• 207 Pa. 427
• 56 A. 963
• 1904 Pa. LEXIS 491

Syllabus

<p>Tax sales—Sealed and unseated lands—Sale by county commissioners— Act of June 2, 1891, P. L. 168.</p> <p>The Act of June 2,1891, P. L. 168, entitled “ An act to enable the county commissioners of several counties to sell any real estate which they may acquire and make dee.d therefor,” does not in terms, nor is it intended to apply to seated or unseated lands purchased at a treasurer’s sale by the county commissioners for the nonpayment of taxes.</p> <p>A sale which is based upon the proceedings provided in the Act of June 2, 1891, P. L.T68, cannot be sustained as valid under the Acts of March 13, 1815, 6 Sm. L. 299, March 29, 1824, P. L. 167, and July 8, 1885, P. L, 268, on the theory that the provisions of the act of 1891, should, so far as they were followed, be held to be mere surplusages.</p>