Day v. Swanson

• Decision Date: 13 May 1912
• Docket Number: 155
• Citation: 236 Pa. 493,84 A. 958
• Parties: Day, Appellant, v. Swanson
• Court: Pennsylvania Supreme Court

84 A. 958

236 Pa. 493

Day, Appellant, v. Swanson

No. 155

Supreme Court of Pennsylvania

May 13, 1912

Argued April 29, 1912

Appeal, No. 155, Jan. T., 1912, by plaintiff, from judgment of C.P. Warren Co., Dec. T., 1911, No. 33, for defendant non obstante veredicto in case of John A. Day v. C.A. Swanson. Affirmed.

Ejectment for land in Brokenstraw township. Befor HINCKLEY P.J.

The case turned upon the validity of a tax sale of seated land made under the provisions of Section 41 of the Act of April 29, 1844, P.L. 436.

The jury returned a verdict for plaintiff. Subsequently the court entered judgment for defendant non obstante veredicto.

Error assigned was in entering judgment for defendant non obstante veredicto.

John Siggins, Jr., for appellant. -- The Act of June 4, 1901, P.L 364, is unconstitutional: Dorsey's App., 72 Pa. 192; Union Passenger Ry. Co.'s App., 81 Pa. 91.

The general repealing clause contained in Section 42 of said Act of 1901 is unconstitutional: Com. v. Samuels, 163 Pa. 283; Pierie v. Philadelphia, 139 Pa. 573; Smith v. McCarthy, 56 Pa. 359.

The act of June 4, 1901, P.L. 364, was not intended to repeal, and did not repeal the system of collecting taxes on seated lands under the Act of 1844 and supplements, but instead provides an additional remedy therefor: Pottsville Lumber Co. v Wells, 157 Pa. 5.

D. I. Ball, for appellee. -- The Act of April 29, 1844, was repealed by the Act of June 4, 1901; Evans v. Moore, 20 Pa. D.R. 373; Haspel v. O'Brien, 218 Pa. 146: The following and perhaps other cases, discuss different features of the Act of June 4, 1901, P.L. 364, to wit: Martin v. Greenwood, 27 Pa.Super. Ct. 245; Bellevue Boro. v. Umstead, 38 Pa.Super. Ct. 116; Phila. v. P. & R.R.R. Co., 38 Pa.Super. Ct. 529; York v. Beitzel, 41 Pa.Super. Ct. 194; Phila. v. Fairhill R.R. Co., 41 Pa.Super. Ct. 245; Phila. v. Street, 41 Pa.Super. Ct. 503; Pittsburgh v. Calvary Cemetery Association, 44 Pa.Super. Ct. 289; Apollo Boro. v. Clepper, 44 Pa.Super. Ct. 396; Kohler v. Reitz, 46 Pa.Super. Ct. 350; Haspel v. O'Brien, 218 Pa. 146; Maloney v. Simpson, 226 Pa. 479; Uniondale Cemetery Co.'s Case, 227 Pa. 1; Hopkins v. Rettinger, 230 Pa. 192; Scranton v. Genet, 232 Pa. 272.

Before BROWN, MESTREZAT, POTTER, ELKIN, STEWART and MOSCHZISKER, JJ.

OPINION

PER CURIAM:

The treasurer of the county of Warren sold to the appellant the property which is the subject of this ejectment for the non-payment of taxes assessed against it as seated land for the year 1904. The sale was made in pursuance of Section 41 of the Act of April 29, 1844, P.L. 486, which provides "that all real estate within this Commonwealth, on which personal property cannot be found sufficient to pay the taxes assessed thereon, and where the owner or owners thereof neglect or refuse to pay the said taxes, the collectors of the townships in which said lands lie, shall return the same to the commissioners of the several counties and the said lands shall be sold as unseated lands are now sold, in satisfaction of the taxes due by the said owner or owners." The Act of June 4, 1901, P.L. 364, provides when, how and upon what property liens shall be allowed for taxes and prescribes the methods for preserving such liens and enforcing payment of taxes. Its final clause is: "And all other acts or parts of acts of assembly of this Commonwealth, general, special or local, appertaining to the subject-matter covered by this act, be and the same are hereby repealed; it being intended that this act shall furnish a complete and exclusive system in itself, so far as relates to the practice and procedure for the filing, collection...