18 May 1857 § 2. and upon personal property only when the assessed valuation of the latter shall amount to or exceed one hundred dollars. (1)

P. L. 489.

21 March 1862 § 1. P. L. 152.

425. The charge for advertising delinquent taxpayers of the city of Philadelphia shall not exceed fifteen cents for all advertising of each name in any one ward, Charge for publi- which shall be payable by the person or persons liable for the tax; nor shall the same be inserted in more than two newspapers; and if the name of any person shall be so advertised, after having paid the tax, the receiver shall pay the expenses thereof.(m)

cation.

23 May 1874 § 5. P. L. 232.

Duty of receiver to publish all delinquent taxpayers.

19 April 1883 § 1. P. L. 9.

Office of collector of delinquent taxes

abolished.

Ibid. § 2. Receiver to prepare registry and collect.

3 Feb. 1824 § 7. P. L. 21. Receipts to be given.

19 April 1883 § 3. P. L. 9.

Right to distrain for taxes.

Notice.

Defalcation.

426. It shall be the duty of the receiver of taxes of all cities of the first class, to publish a detailed statement of all delinquent taxpayers therein, in five daily and two Sunday newspapers, and in such one paper as is now authorized by law to publish advertisements of legal notices, within one week succeeding the fifteenth day of January of each year, giving the name of the delinquent, the property upon which the tax is due, and the amount of the same, the same number of times as is now required by law.

427. From and after the seventh day of April, Anno Domini one thousand eight hundred and eighty-four, the office of collector of all outstanding or delinquent taxes, in cities of the first class, be, and the same is hereby abolished.(n)

428. In all cities of the first class, the receiver of taxes therein, shall, on or before the fifteenth day of January, in each and every year, have prepared a registry of all outstanding or delinquent taxes, of the previous year, due and owing said cities, and shall immediately proceed upon all such delinquent taxes, rates and levies, for the collection thereof, and to collect the same, by distraint or otherwise, either out of the personal property on the premises, or the personal or real estate of the delinquent owner wherever the same may be found, whether in his own possession, or in that of any trustee or other person for him, or in the possession of his executors, administrators or legal representatives.

429. All and every person to whom taxes, rates and levies which shall have been registered as unpaid on any real estate in the city and county of Philadelphia, shall have been paid, or who shall collect and receive the same, shall give a certificate that such taxes, rates and levies have been so paid, collected or received by him or them, to any person or persons who shall be entitled to require the same.(0)

430. The receiver of taxes of the said cities of the first class, is hereby authorized and empowered to distrain and levy upon, and sell any goods, chattels or personal property found on any premises(p) on which the taxes are delinquent, or upon the goods, chattels or personal property of the owner of said premises, wherever the same may be found, whether in his own possession or in that of any trustee or other person for him, or in the possession of his executors, administrators or legal representatives: Provided, That there shall have been served, on such owner or tenant or other person, in whose hands or possession such goods, chattels or personal property may be, a printed or written notice, demanding payment of the taxes, costs and charges thereon, within thirty days from the date thereof, stating, that if said payment be not made within said time, the same would be enforced by levy and sale of such goods, chattels and personal property: Provided further, That any executor, administrator, trustee or legal representative of any estate, or other person, who shall pay, under the provisions of this act, any such taxes, costs and charges due upon any such estate, may defalk the amount paid by him, or them, out of any moneys in his or their hands, or from any revenue received thereafter, from, or belonging to said estate: And provided further, That when goods, chattels or personal property of any tenant, shall have been levied upon, by virtue of the provisions of this act, the said receiver of taxes is hereby authorized, empowered and directed to proceed with due diligence, to collect from said tenant; and when the amount of taxes, costs and charges exceeds the amount of rent due, then only the amount of rent then due; but the lien of the levy shall remain upon said goods during the occupancy of said premises by said tenant, and all rents, after accruing, shall be applied to the extinguishment of said taxes, until the tax, charges and costs shall have been fully paid. The amount collected by said receiver of taxes, shall be a lawful deduction from the rent due, or that may thereafter become due, and in event of the refusal of any landlord to allow of said deduction to said tenant, on account of rent, and shall refuse to accept the receipt of said collector in lieu thereof, then it shall be the duty of the city solicitor, of said cities of the first class, to defend the said tenant in any action brought by the said landlord or his agent, for the recovery of said rent from said tenant; the costs and expenses thereof to be paid by the said city: Provided further, That in no case shall any tenant or tenants be compelled to pay the said tax costs and charges, or any portion thereof, until the said rent shall have become due and payable, neither shall said receivers of taxes

(2) The city is not liable, under this act, for the expense of advertising delinquent taxpayers. Flannigen v. Philadelphia, 19 L. I. 68.

(m) The act 23 March 1866, repealing the laws requiring the advertisement of municipal claims, did not apply to registered taxes. Philadelphia v. Scott, 72 P. S. 92.

(n) By the fourteenth section all inconsistent acts were repealed.

(0) Extended to state taxes by act 16 April 1845, § 2, P. L. 495.

(p) The act of 16 April 1879, which this act supplies, was constitutional. Lorman v. Donohugh, 8 W. N. C. 55. See McAfee v. Bumm, 10 Phila. 157.

P. L. 9.

follow said tenant's goods, chattels or personal property, to any other premises 19 April 1883 § 3. upon a previous levy upon a change of residence of said tenants or a bona fide removal of said goods, in the ordinary course of business.

Ibid. § 3.

Deputy collectors.

431. The said receiver of taxes shall appoint such number of clerks and deputies, as may be fixed by the councils of any city of the first class, removable at his pleasure; and the said deputies shall have all the powers to collect and proceed for such delinquent taxes, as are hereby conferred upon the receiver of Returns. taxes in all cities of the first class; and the said deputy collectors shall make weekly returns, and pay over to the said receiver of taxes, weekly, all sums of money for delinquent taxes, interest, penalties and costs, collected by them.

Ibid. § 12.

432. The said deputy collectors, as provided for in section eight, shall be paid for their services by a commission on the amount of their actual collections, to be fixed by the councils of any city of the first class; said commission, however, shall Pay of deputies. not exceed five per centum on the amount collected by them; and they shall draw the amount of said commission monthly out of the treasury of any such city on warrants drawn by the said receiver, and to be countersigned by the controller Clerks. thereof. In case any such taxes shall be paid into said receiver's office, while the bills therefor are in the hands of the deputy or deputies for collection, he or they shall be entitled to receive the said commission, as though such taxes were actually collected by him or them. The said clerks, as provided for in section eight, shall be paid such salaries as shall be fixed by said councils.

(10.) Lien of taxes.

P. L. 18.

433. All taxes, rates and levies, which may hereafter be lawfully imposed or 8 Feb. 1824 § 1. assessed, to be applied for any purposes, either in the city or county of Philadelphia, on real estate, situate in the said county and city of Philadelphia, shall be a All taxes to be a lien (2) on the said real estate, on which they may hereafter be imposed or lien. assessed,(r) together, also, with all additions to and charges on the said taxes, rates and levies, which, by the provisions of this act, are directed to be made; Priority. and the said lien shall have priority to, and shall be fully paid and satisfied before any recognizance, mortgage, judgment, debt, obligation or responsibility, which the said real estate may become charged with or liable to.

P. L. 489.

434. No tax shall continue a lien upon real estate in the city and county of 16 April 1845 § 3. Philadelphia longer than until the first day of July, in the year immediately succeeding that in which such tax is due and payable, unless the same shall have Lien to cease unbeen registered before that time in a separate book to be kept for that purpose; less registered by 1st July of followand if so registered, the lien shall continue for five years from the first day of ing year and a January, in the year next succeeding that in which such tax was due, and no claim filed within longer, unless a claim for the same shall be filed in the office of the prothonotary of the proper court, within the said term of five years, and if so filed, the lien shall continue for the same period, and may be revived in the same manner as is provided by law in the case of mechanics' claims: Provided, That nothing herein contained shall in any way affect the lien of taxes assessed for the use of the commonwealth.

five years.

435. In all cases where the taxes remain unpaid for the period of one year, after 19 April 1883 § 6. the same shall have become delinquent, it shall be the duty of the said receiver

P. L. 9.

of taxes to procure forthwith an accurate description of the real estate, upon Receiver to file which said taxes have been assessed; the cost thereof to be charged against said liens. owners, not to exceed, in any case, one dollar, and to file liens, keep the same revived, and proceed to collect the same from time to time. In the event of any Discharge by judijudicial sale, other than that upon a lien for said taxes, said taxes, charges and cial sale. levies shall be discharged only to the extent to which they shall be paid, by said

sale.

P. L. 114.

436. All taxes registered as aforesaid [in said county commissioners' office] shall 11 March 1846 § 1. cease to be liens after the expiration of five years from the first day of January in the year succeeding that in which they became due, unless suit be brought to re- suit on lien to be cover the same, as it now is or may be provided by law for the recovery of the brought within same, and duly proceeded in to judgment; and thereafter the lien of such judg ments, and the transcripts filed of those recovered for taxes before magistrates, shall be and continue liens as in other judgments.(s).

437. Hereafter no county, city, borough, township or school tax, levied or assessed, shall remain a lien on real estate for a longer period than two years from the time of such levy or assessment, unless the same be entered of record

(q) Taxes are not a lien in the absence of any statutory provision to that effect. Briggs's Appeal, 38 L. I. 262. Burgwin v. Burchfield, 28 Pitts. L. J. 13.

(r) Taxes, rates and levies become a lien upon the real estate charged from the time of their assessment, by virtue of this act, which lien has priority over prior incumbrances created by the owner. Parker's Appeal, 8 W. & S. 449. Camac v. Beatty, 5 Phila. 129. But unpaid taxes cease to be a lien, unless duly registered. Smaltz v. Donohugh, 11 W. N. C. 219.

five years.

4 May 1889 § 1. P. L. 79.

(s) This section is unrepealed by the act 21 April 1858, § 2, P. L. 385, and registered taxes in Philadelphia cease to be a lien unless a scire facias is issued upon the claim filed there for within five years from the first day of January next after they become due. Philadelphia v. Hiester, 142 P. S. 39. The lien of a claim for taxes expires in five years after the year in which they were registered, unless suit be brought and the claim be reduced to judgment within that time. Philadelphia v. Rebank, 12 C. C. 526.

P. L. 79.

Lien limited to 2 years, unless entered of record.

4 May 1889 § 1. in the prothonotary's office of the proper county in which such real estate is situate; and no lien so entered therefor, or for any municipal improvement claim, shall remain a lien thereon for a longer period than five years from the date of such entry, unless the same be revived and continued by a writ of scire facias within said period, and duly prosecuted to judgment, as in the case of judgment liens.(t)

Lien limited to 5 years, unless revived.

Ibid. § 2. Repealing clause.

16 April 1845 § 3. P. L. 496.

taxes.

438. All acts or parts of acts inconsistent herewith be and the same are hereby repealed.

(11.) Suits and claims for taxes.

439. The treasurer of the county of Philadelphia(u) from and after the passage of this act, shall have full power and authority to enforce the payment of taxes Register to sue for now registered, or that may hereafter be registered in the office of the county commissioners of the said county, under the provisions of any act of assembly; and for that purpose to employ counsel and take such other measures as may be necessary-the counsel to be entitled to a commission of five per cent on all moneys collected by him, in full compensation for his services in collecting the same.

To employ counsel.

Compensation.

13 March 1847 § 1. P. L. 340.

Fees and costs.

16 April 1845 § 4. P. L. 496.

Where suits to be brought. Certificate to be evidence.

Ibid. § 5.

How process to be served.

12 April 1859 § 1. P. L. 543.

Suits to be brought

440. The prothonotary and sheriff shall not be entitled to any compensation from the said county, for process in such suits: Provided, That where the costs are recovered, the same shall be paid to the officers, as in other cases.

441. For the purpose of carrying the provisions of this act into effect, the said [treasurer] shall have power to bring suit in the name of the [county] of Philadelphia, (v) before any alderman, justice of the peace or court of competent jurisdiction, against the person or persons returned and registered in the register of unpaid taxes on real estate, according to the provisions of the said act of February 1824, and shall, upon producing before the alderman, justice or court, a certificate, such as is provided for by the 5th section of said act, (w) obtain judgment in favor of the county for the amount of taxes due, together with interest thereon, according to the provisions of the said act, unless the defendant or defendants shall prove that the amount claimed had been paid or satisfied, wholly or in part, in which case judgment shall be entered for the defendant or defendants, or for the county, for such parts as shall remain due; which judgment shall have the same effect, to all intents and purposes, as judgments in other cases.

442. In all such actions, if the constable, sheriff or other officer to whom any writ of summons or other original writ is directed, shall return "nihil" indorsed thereon, it shall and may be lawful for the said county treasurer to sue out an alias writ, and thereupon, if the said constable, sheriff or other officer shall make return of the said alias writ with "nihil" indorsed thereon, the said return of two "nihils" shall be in all respects equivalent to actual service of the same, as is now the practice in cases of scire facias on judgments and mortgages: Provided, however, That it shall be the duty of the said constable, sheriff or other officer to give notice of the said alias writ, by serving a copy thereof on the tenant in possession of the premises described in the said register, if any, or if there be no such tenant, then by posting a copy of the same in some conspicuous part of the premises, (x) at least ten days previous to the return thereof, and also by publication in one or more newspapers of the city of Philadelphia; which publication shall recite the amount of tax claimed, and the description of the real estate as set forth in said registry.

443. All the powers and authority conferred on the treasurer of the county of Philadelphia by the third and fourth sections of an act entitled "An act vacating part of old Master street, or Master lane, in Penn township, in the county of by the receiver in Philadelphia, and for other purposes," passed the 16th day of April 1845, (y) are hereby conferred on the receiver of taxes of the city of Philadelphia: Provided, however, That all suits or proceedings that may be instituted, and liens filed for registered taxes, in pursuance of this act, or any act of assembly, shall be in the name of the city of Philadelphia.

the name of the city.

2 Feb. 1854 § 11. P. L. 30.

To be collected

444. Provided, That if any person against whom such taxes shall have been assessed, shall make affidavit that he did not own the premises for which such taxes were assessed at the time they accrued and became a lien thereon, the said owner, or from the taxes shall be collected of the true owner thereof, or by proceedings to sell the premises by execution.

from the true

premises.

11 March 1846 § 2. P. L. 114.

Action of debt on elaim.

445. Recovery may be had on claims for taxes filed under the provisions of the said act, (z) or of the act of the third of February, one thousand eight hundred and twenty-four, by the said county, or other corporation required to register its taxes; and in all cases where the claim shall exceed one hundred dollars, it shall be lawful to file a copy in the office of the prothonotary of the district court for the city and county of Philadelphia, and to proceed thereon by action of debt to

P. L. 114.

recover a general judgment against the debtor or debtors, as is now provided by 11 March 1846 § 2. law in respect to said county, or to proceed thereon by scire facias, as in the case of the mechanics' claims; and the claims so filed shall be prima facie evidence of the Or scire facias. amount thereof, and of the same being due and owing, and judgment be entered Claim to be primâ by default therefor, unless the defendant shall file his affidavit of the nature of his facie evidence. defence, as required in other cases where the plaintiff has filed his copy of the cause

of action in such court; and the judgment and execution shall be with the like effect as in other cases.

Ibid.

Service of process.

446. Where any real estate, subject to such lien, shall have been conveyed and deed recorded, after the assessment of the tax sued for, the present owner shall be served with the process, and if there be several owners of distinct portions of the premises, recovery shall be had under the same writ against their respective shares, according to a just ratable proportion of the tax, costs, and expenses of collection; and if any such owner shall be omitted, he may be brought in by a rule of the Appointment. court on him, to show cause why he shall not be made a party to such writ; and on proof of service thereof, judgment may be entered against his share by default of appearance, or affidavit, as aforesaid: And provided, That no such apportionment shall affect the personal liability of the owner at the time of the assignment, for the whole amount of the tax, interest and costs, including the five per cent commission to be paid for such collection.

P. L. 591.

447. So much of any law or laws of this commonwealth as require three months' 14 April 1851 § 8. notice to be given of the publication in a daily newspaper of the county of Philadelphia before suit brought for the recovery of registered taxes in said county be, One week's puband the same is hereby repealed; on and after the passage of this act, one week lication before suit of such publication shall be deemed and taken to be sufficient notice.

brought.

suit.

P. L. 269.

448. All taxes in default on the same real estate, filed in the same court, shall 9 April 1861 § 5. be collected in one suit; and no sale of real estate shall be made by the city for taxes, unless the property will bring enough to pay all the taxes in arrear to the All taxes to be state and city; but the sale shall be stayed, unless the said city shall purchase the collected in one same, which they shall have power to do, and hold the same, for redemption by Sale not to be the owner, as provided by law; and the same shall not become irredeemable in the made unless propcity, until six months' previous notice thereof shall be published by the city erty brings enough to jury. solicitor, in manner required by law in respect to suits intended to be brought for registered taxes; and after the period of redemption shall have expired, the Purchase by city. city shall expose the same to public sale, after such notice as is required in respect to orphans' court sales.

P. L. 193.

449. When, under the existing laws of this commonwealth, the poor districts 26 June 1885 § 1. in cities of the first class are authorized and empowered to file liens in their respective county courts for poor taxes, remaining unpaid, and to proceed to judg- Poor districts may ment, execution and sale thereon, said suits so brought, and liens filed, shall be file liens. in the name of the said cities and districts; and the filing, entering suits, and all process and services in said suits, shall be prosecuted without costs to said cities or districts: Provided, That when the costs are recovered and collected, the same shall be then paid.

(12.) Searches.

P. L. 29.

450. The receiver of taxes shall furnish certificates of all taxes and claims 2 Feb. 1854 § 11. which are a lien on real estate, and receive therefor twenty-five cents for each cer- Receiver to give tificate, and five cents for each lien and claim certified.(a)

(13.) Sheriff's sales for taxes.

451. No sales shall take place for any [registered taxes, municipal claims, assessments for removing nuisances or other charge of the city, assessed on real estate] except on the first Mondays in April, July, October and January.(b) 452. In all cases, where the said receiver of taxes shall deem it advisable to proceed against the real estate of said delinquent owner, whether by action or by lien, and the said premises shall be exposed to sheriff's sale,(c) if an amount shall not

(a) The city of Philadelphia is bound by the certificate of the receiver of taxes that there are no registered taxes against a property, which certificate has been given to a person who in good faith has acted in reliance thereon. Philadelphia v. Anderson, 142 P. S. 357.

(b) The first section of the act 25 March 1871, P. L. 1156, entitled "An act relative to the advertisement of claims, &c., in the city of Philadelphia," enacted that so much of the act passed on the 31st day of January, A.D. 1862, as confines the sales for taxes in the city of Philadelphia to the first Mondays of April, July, October and January be and the same is hereby repealed; and hereafter sales for taxes may be made at any of the regular sales by the sheriff of the city and county of Philadelphia. The second section provided for the appointment of two persons to audit the books of the receiver of taxes and collector of delin

certificates of search.

31 Jan. 1862. P. L. 9.

when sales to be

made.

19 May 1883 § 4.

P. L. 9.

quent taxes for the years 1870, 1871 and 1872. This act is said to have been declared, in an unreported case, to be unconstitutional as in violation of the second amendment of 1864 to the constitution of 1838, which provided that "No bill shall be passed by the legislature containing more than one subject, which shall be clearly expressed in the title, except appropriation bills." The first section has certainly never been acted under, and the wholesome provisions of the second section were never carried out.

(c) The court will not enjoin a sale for taxes, on a ground which, if true, would prevent any title being acquired by the purchaser. Cohen's Appeal, 10 W. N. C. 230. The validity of a tax sale, in Philadelphia, cannot be impeached, by proof of payment, before judg ment. Cadmus v. Jackson, 32 P. S. 295. Tearing down an advertisement of a tax sale was held to be indictable. Pennsylvania v. Gillespie, Add. 267. A

19 May 1883 § 4. be bid at such sale sufficient to cover the amount of all taxes due, with all the costs,

P. L. 9.

When receiver

may stay sale or purchase in

name of the city. Ibid. § 5.

Title to vest in

purchaser subject to redemption in

two years.

Ibid. § 6. Taxes to be discharged only to extent paid.

21 April 1858 § 2. P. L. 385.

Real estate sold by orphans' court to be certified to receiver of taxes.

17 April 1869 § 41. P. L. 65.

To be fixed by councils.

6 April 1870 § 5. P. L. 54.

To be assessed by division canvassers.

30 Jan. 1874 § 18. P. L. 40.

When to be assessed.

17 April 1866 § 2. P. L. 969.

Collectors of poll tax to be appointed.

charges and expenses thereon, together with all costs and expenses incident to said sale, the said receiver of taxes shall have full power and authority, in his discretion, either to stay the said sale or to purchase the property, in the name and behalf of the said city, and take title thereto.

453. All sales, which shall be made in suits instituted by such receiver of taxes, or under his direction, in behalf of any such city, on a judgment regularly obtained, shall vest in the purchaser a good and sufficient title(d) to the premises sold, subject to the right of the delinquent owner to redeem the same, which is hereby limited to two years from the date of the acknowledgment of the sheriff's deed therefor, upon his payment to the purchaser, of the amount bidden at such sale, with ten per centum thereon, and all costs, charges and expenses.

454. In the event of any judicial sale, other than upon a lien for said taxes, said taxes, charges and levies shall be discharged(e) only to the extent to which they shall be paid by said sale.

455. All real estate sold by order of the orphans' court, if returned to and confirmed by the said court, shall be certified to the receiver of taxes by the prothonotary of said court, and all real estate sold by order of the court of common pleas or any other court (except sold by the sheriff), if returned to said court or courts, and confirmed by said court or courts, shall be certified to the receiver of taxes by the prothonotary of said court.

(14.) Poll tax.

456. It shall be the duty of the councils of the city of Philadelphia to fix the amount of county tax to be assessed personally and annually on the qualified electors of the said city, at a rate sufficient to provide for the payment of all election expenses in the said city, and no part of said tax assessed and collected shall be applied to any other purpose; and the said councils shall appropriate annually a sufficient sum for the said purposes. And the city commissioners shall furnish all the books, blanks, stamps, stationery and materials necessary for the purposes of this act, which shall be paid for out of the appropriations to be made as aforesaid. 457. The assessors of the city of Philadelphia shall not assess any poll or personal tax for election purposes, but all such tax shall be assessed, in the several election divisions in the said city, by the canvassers of said divisions, and shall be paid to the receiver of taxes of the said city, or to his agents specially appointed by him to receive the same: Provided, That owners of real estate or personal property, who shall have paid a state or county tax upon the same, within two years of any election, which shall have been assessed at least [sixty] days before such election, shall not be required to pay any additional tax to entitle them to the privilege of electors.

458. It shall not be lawful for any assessor to assess a tax against any person whatever, within sixty-one days next preceding the annual election in November; any violation of this provision shall be a misdemeanor, and subject the officer so offending to a fine, on conviction, not exceeding one hundred dollars, or to impris onment not exceeding three months, or both, at the discretion of the court.

459. It shall not be lawful for any alderman of said city to receive the payment of personal taxes, unless specially deputed by the receiver of taxes of said city; and no receipt for the payment of taxes heretofore given by any alderman shall be taken as evidence of the payment of any such tax by the election officers of any election division of said city; the said receiver of taxes shall have power, and he is hereby required, to appoint at least one person in each of the wards of said city, to receive poll taxes from citizens assessed therefor; said appointment shall be made at least three weeks before any election; and the person so appointed shall have some public place, wherein he shall be found, for at least three hours, between ten

judicial sale for taxes does not destroy a building restriction, in the line of the title. Leslie v. Morris, 9 'Phila. 110. A tax title is a marketable one. Douglas v. Herold, 34 L. I. 115.

(d) A sale for registered taxes passes the title, though the person named as owner or reputed owner had no interest in the premises, if the lot be sufficiently described. Claypoole v. Dorsey, 5 Clark 192.

(e) A sheriff's sale of any portion of an entire property, for a sufficient amount, discharges the lien as to the whole. Philadelphia v. McGonigle, 4 Phila. 351. The lien of registered taxes for a prior year is not discharged by a sale for the taxes of a subsequent year, if the proceeds be insufficient to discharge such prior taxes. Townsend v. Prowattain, 32 Sm. 139; and see Scranton v. Miller, 2 Law Times (N. S.) 111. Though a statute provides that taxes shall be a lien, until fully paid, they are nevertheless discharged by a sheriff's sale, where the proceeds are adequate to their payment. Eaton's Appeal, 83 P. S. 152. The taxes for the current year are payable out of the proceeds of a judicial sale of the land. Dungan's Appeal,

88 P. S. 414; see Scranton School District v. White, 3 Law Times (N. S.) 85. Registered taxes are discharged by a judicial sale, except as to so much thereof as the proceeds are insufficient to pay. Duffy v. Philadelphia, 42 P. S. 192. Smith v. Simpson, 60 Ibid. 168. Townsend v. Prowattain, 31 L. I. 28.

Taxes are to be paid out of whatever estate in the land is sold, if sufficient be realized to pay them. Harrisburg v. Orth, 6 W. N. C. 121. Where a sheriff's sale is had, for the purpose of avoiding an alleged fraudulent conveyance, the taxes which accrued against the land, prior to the time when the execution became a lien upon the title, are entitled to a preference of payment, out of the proceeds of sale. Dungan's Appeal, 88 P. S. 414. Taxes are payable out of the fund raised by a judicial sale of the property, without regard to the title or interest of the party against whom they are assessed. Ibid. Camac v. Beatty, 5 Phila. 129; and see Scranton v. Miller, 2 Law Times (N. S.) 111.

In Philadelphia, a sale for taxes subsequently assessed, does not divest the lien of a prior mortgage. Cadmus v. Jackson, 52 P. S. 295.