60 Pa. Super. 478 | Pa. Super. Ct. | 1915
Opinion by
The appeal in this case involves a consideration of the Act of May 21, 1913, P. L. 285. A claim for county taxes levied in 1912 was duly filed as a lien in the proper office March .30,1914, under the Act of June 4, 1901, P.
Matters of procedure in the courts are always the subject of legislative control. Prior to the passage of the Act of 1901 it had been held that the Act of April 29, 1844, P. L. 486, Section 41, furnished a complete procedure for the sale of seated lands for delinquent taxes. In Day v. Swanson, 236 Pa. 493, it was held that the Act of 1901, was in conflict with the Act of 1844, and was an express repeal of that act; and that the Act of 1901 itself furnished a complete and comprehensive system for the collection of delinquent taxes. The Act of 1913 furnishes practically the same system that was in existence prior to the Act of 1901 and as was held in Day v. Swanson, supra, the Act of 1901 would be inconsistent with the provisions contained in the Act of 1913 and the latter, therefore, must effect a complete repeal of the Act of 1901 in so far as it relates to the question of procedure in enforcing collection of delinquent taxes. When an act of assembly is repealed all proceedings founded upon it, whi,ch have not ripened into judgment, fall: Lawrence County v. New Castle, 18 Pa. Superior Ct. 313, and cases there cited. The Act of 1913 does not take away all remedy, but provides a new procedure for enforcing the collection of these taxes. If the Commonwealth had provided no method for the collection of the then existing taxes, there would be such vested right in the Commonwealth to enforce the collection of these taxes as would preserve to the Commonwealth the repealed procedure. It is not the policy of the law to permit delinquents to escape payment of a levied tax. When a
The assignments of error are overruled and the order discharging the rule is affirmed.