41 Pa. 60 | Pa. | 1861
The opinion of the court was delivered by
By an Act of Assembly passed February 8d 1824, it was enacted, that all taxes, rates, and levies thereafter lawfully assessed in the city or county of Philadelphia on real estate situate therein, should be a lien on the real estate on which they might be assessed, together with all authorized additions to and charges on said taxes, &c., and it was further enacted that the said lien should have priority to, and be fully paid and satisfied before any recognisance, mortgage, judgment, &c., with which the said real estate might become charged after the passage of
There are, however, other Acts of Assembly which are material to this case. On the 5th of April 1849, the city councils of Allegheny City were authorized by law, on the petition of not less than two-thirds of the number of any owners of lots abutting on any street, lane or alley, to grade and pave such street, &c., and levy a special tax for defraying the costs and expenses by an equal assessment upon the lots, according to the frontage: P. L. 1849, p. 341. By the second section of the act it was declared that all taxes and assessments levied by virtue of it, shall be a lien upon the real estate upon which they may be assessed, from the time of filing such petition or making such assessment, until it shall be fully paid and satisfied. Then followed the Act of April 8th 1851, P. L. 371, which authorized grading and paving permanent streets without any petition of lot-owners. This was also followed by the Act of May 30th 1852, the main object of which was to provide a mode in which the costs and expenses of grading and paving might be collected. The third section enacted the provision that the costs and expenses shall be and remain a lien on the property, &c., from the time mentioned in the second section of the aforesaid act (that of 1849), until fully paid and satisfied, and the act declared that the costs and expenses shall be recoverable by scire facias, as debts secured by mortgage are recoverable. It was under these acts that the work was done and the claim of the appellants filed. The auditor, while admitting the general principle that all liens are dis
And now, to wit, November 29th 1861, it is ordered and decreed that the decree of the Orphans’ Court be amended by awarding to the Mayor, Aldermen, and Citizens of Allegheny the sum of $236.15, the amount of principal, interest to July 16th 1858, the day of