Commonwealth v. Keystone Graphite Co.

Supreme Court of Pennsylvania March 1, 1915

Commonwealth v. Keystone Graphite Co., 248 Pa. 344 (Pa. 1915)

93 A. 1071; 1915 Pa. LEXIS 575

Brown, Elkin, Frazer, Potter, Stewart

Opinion of the Court

Per Curiam,

The Commonwealth had an unquestioned right to file *349its claim in the court below for the unpaid tax due it by the Keystone Graphite Company. The sale by the trustee in the mortgage, about a week after the lien was filed, in no manner affected it, for that sale was not a judicial one. This was the correct view of the learned judge below, specially presiding, and the judgment is accordingly affirmed.

Reference

Full Case Name: Commonwealth v. Keystone Graphite Company
Cited By: 6 cases
Status: Published
Syllabus: Taxation — 0 ommonwealih taxes — Lien ■ — ■ Discharge — Public sale — Judicial sale — Lien enforceable. A public foreclosure sale by a trustee of a mortgage which provided that such sale should take place in case of default in payment of interest, and that at such sale the purchaser should take a clear title and the trustee should pay out of the proceeds all “taxes, assessments, insurance premiums and other charges thereon,” is not a judicial sale and a tax lien filed by the Commonwealth a week before such sale is enforceable against the purchaser.