Opinion
April 22, 1960.
May 23, 1960.
Taxation — Lands acquired by county at tax sale — Transfer of land to Tax Claim Bureau — Total taxes on tract — Sale of portion of tract — Acts of May 29, 1931, P. L. 280 and July 7, 1947, P. L. 1368.
Where it appeared that defendant county became the owner of an 87 acre tract of surface and coal land by virtue of a treasurer's sale under the Act of May 29, 1931, P. L. 280, § 9, as amended; and thereafter elected to accept the provisions of the Act of July 7, 1947, P. L. 1368 and transferred the land to the Tax Claim Bureau, which sold at public auction 7.36 acres of the surface for $8300, and at the time of the sale the total amount of the taxes owing upon the entire 87 acre tract was $26,011.88, it was Held, in view of the Act of July 7, 1947, P. L. 1368, § 304, as amended, that the entire sum derived from the sale was properly applicable toward the tax lien existing upon the entire tract.
Before JONES, C. J., BELL, MUSMANNO, JONES, COHEN, BOK and EAGEN, JJ.
Appeal, No. 26, Jan. T., 1960, from judgment of Court of Common Pleas of Schuylkill County, May T., 1959, No. 283, in case of Maud Richards, executrix and substituted trustee under will of Howard Richards, deceased v. County of Schuylkill. Judgment affirmed.
Same case in court below: 20 Pa. D. C.2d 539.
Assumpsit.
Defendant's motion for judgment on the pleadings granted, and judgment entered, opinion by PALMER, P. J. Plaintiff appealed.
Charles L. Frank, for appellant.
John H. Thomas, with him Ralph M. Bashore, County Solicitor, for appellee.
The judgment is affirmed on the opinion of the late President Judge CYRUS M. PALMER, of the court below.