Schreiber v. Moynihan

Supreme Court of Pennsylvania January 7, 1901

Schreiber v. Moynihan, 197 Pa. 578 (Pa. 1901)

47 A. 851; 1901 Pa. LEXIS 691

Brown, Dean, Fell, McCollum, Mestrezat, Mitchell, Potter

Opinion of the Court

Opinion by

Mr. Justice Fell,

The land for which ejectment was brought was sold for taxes in 1884, purchased by the county, and sold by the com*581missioners to the defendant in 1889. After the purchase by the county in 1884, the land was not charged by the commissioners with county and road taxes as provided by section 5 of the act of March 13, 1815; but it was assessed as before, and taxes were levied from year to year. It was sold for taxes in 1888 and again in 1890. Under these sales the plaintiff claims title.

The assessment of the land after the sale in 1884, and its sale in 1888 and 1890 for taxes, was clearly an abandonment by the county of its purchase in 1884: Hunter v. Albright, 5 W. & S. 423; Diamond Coal Co. v. Fisher, 19 Pa. 267; Cobb v. Barclay, 9 Pa. Superior Ct. 573. We find nothing in the testimony which takes the case out of the operation of this rule. Whether the assessments from 1885 to 1889 were on the same land which was sold for taxes in 1884 was a question of fact for the jury; Woodside v. Wilson, 32 Pa. 52.

The judgment is affirmed.

Reference

Cited By: 5 cases
Status: Published
Syllabus: Tax sale—Abandonment of purchase by county. Where a county purchases land at a tax sale, and after the purchase, the land is not charged by the commissioners with county and road taxes in the manner provided by section 5 of the Act of March 13, 1815, but it is assessed as before, and taxes are levied from year to year, and the land is again sold for taxes and purchased by a private individual, the county will be deemed by such assessments and sale to have abandoned its purchase at the earlier sale. Tax sale—Identity of land—Assessments—Province of court and jury. Where land is purchased by a county, and subsequently assessments are made, followed by a second tax sale, the question whether the assessments were on the land which was bought by the county at the first sale, is a question of fact for the jury.