Day v. Swanson
Day v. Swanson
Opinion of the Court
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 town
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- Tax sales — Seated lands — Statutes — Repeal—Acts of April 29, 18kk, P- L. k86; June k, 1901, P. L. 86k, and March 26, 1908, P. L. 68. A tax sale of seated land for the taxes for the year 1904, made in pursuance of Section 41 of the Act of April 29, 1844, P. L. 486, is wholly invalid, inasmuch as the Act of April 29, 1844, Sec. 41, was repealed so far as seated land was concerned by the Act of June 4, 1901, P. L. 364, as amended by the Act of March 26, 1903, P. L. 63.