City of Philadelphia v. Thurlow

Superior Court of Pennsylvania
City of Philadelphia v. Thurlow, 5 Pa. Super. 600 (1897)
1897 Pa. Super. LEXIS 288
Beaver, Orlady, Porter, Reeder, Rice, Smith, Wickham

City of Philadelphia v. Thurlow

Opinion of the Court

Opinion by

Porter, J.,

The conclusion we have reached in this case renders a discussion of it in detail unnecessary. The liens for the taxes for the years 1883, 1884 and 1885, were conceded by the city and held by the court below to be discharged. As to the taxes for the remaining years we are of opinion that they are chargeable against the property of the appellant. The fact that they were reduced to liens against separate lots instead of against one large tract, affects only the question of costs.

It was stated on behalf of the appellees at the argument of the cause in this court that the city of Philadelphia was willing to accept the principal of the taxes in dispute with interest and the costs incident to the satisfaction of one of the liens for each year, thus releasing the costs on the other liens. This is quite as beneficial a result as the appellant should attain. It is an equitable solution of the difficulty which meets with the approval of this court.

In pursuance of the concession thus made on behalf of the said city, the liens for the taxes for the years 1883, 1884 and 1885 are stricken off at the cost of the appellee and, on condition that the said city shall enter satisfaction of all of the liens for the taxes for the years 1886 and 1887 on payment by the appellant of the principal of the taxes for said years with interest and the costs accrued on one of the liens for each of said years, the judgment of the court below is affirmed.

Reference

Full Case Name
The City of Philadelphia v. Paul Thurlow, owner, and William D. Neilson, present owner, admitted to intervene pro inter esse suo
Cited By
1 case
Status
Published
Syllabus
Municipal liens — Accuracy of description. Municipal claims do not require as strictly accurate descriptions as those of mechanics for work done on particular property. The object of the description is to ascertain the locality of the property charged and this is sufficiently accurate if executed as nearly as may be. Taxes — Duplication of liens — Release of costs by city. Where taxes have been liened against several portions of land owned by one estate instead of against one large tract, the apportionment of the assessment and liens, affects only the matter of costs. The offer by the city to accept the principal of the taxes in dispute with interest and the costs incident to the satisfaction of one lien for each year, presents as equitable a result as defendant should attain.