Goodwin Gas Stove & Meter Co.'s Assigned Estate

Supreme Court of Pennsylvania February 4, 1895

Goodwin Gas Stove & Meter Co.'s Assigned Estate, 166 Pa. 296 (Pa. 1895)

31 A. 91; 1895 Pa. LEXIS 1199

Ctjriam, Dean, Fell, Green, McCollum, Mitchell, Sterrett

Opinion of the Court

Per Ctjriam,

There was no error in sustaining the exceptions recited in the first and second specifications, or in awarding to the Commonwealth the full amount of its claim with interest. The rulings complained of are so fully vindicated in what has been said by the learned president of the common pleas, that we think the decree should be affirmed on his opinion.

Decree affirmed and appeal dismissed with costs to be paid by appellant.

Reference

Full Case Name: Goodwin Gas Stove & Meter Co.'s Assigned Estate. Appeal of National Bank of the Republic
Cited By: 11 cases
Status: Published
Syllabus: Tax lien—Assignment for creditors—Acts of June 7, 1879, March 30, 1811, and April 13, 1827. Under the act of June 7, 1879, § 14, P. L. 112, the commonwealth has, as against common creditors, the first lien upon personal property in an assigned estate, without filing any copy of the lien under the acts of March 30, 1811, § 12, P. L. 29, and April 13, 1827, §4, 9 Sm. 438. William Wilson & Co.'s Assigned Est., 150'Pa. 285, distinguished.