37 Pa. Super. 10 | Pa. Super. Ct. | 1908
Opinion by
The borough of Claysville was incorporated by a special act of the legislature in 1832. Prior to that time the territory embraced within the borough lines had formed a part of school district No. 1, in the southeast corner of Donegal township, and so continued until the enactment of the general school law of • May 8, 1854, which act provided that every township, borough and city in the commonwealth should constitute a separate school district, with an exception not material for our present consideration. The operation of this statute detached the borough of Claysville from the remainder of the territory composing the school district and, as a result, the residents of the district not within the borough limits were subjected to inconvenience in the matter of school privileges; whereupon a petition was presented to the legislature, signed by a majority of the resident voters of the isolated territory, of whom the ancestor and predecessor in title of the defendant was one, setting forth the hardships of their situation in the respect referred to and asking for the enactment of a law incorporating the remaining portion of district No. 1 of Donegal township into the borough of Claysville. In response to this petition the legislature passed an act approved April 22, 1858, entitled “An act to annex sub-district number one, of Donegal Township in the County of Washington, to the borough of Claysville, for School Purposes.” The act contains a descrip
We are not impressed by the argument that the act is so uncertain in its description that it cannot be applied to the subject. There is nothing on its face indicating such vagueness or indefiniteness as to render it void, nor is this criticism sustained by the evidence. Whatever uncertainty there may be as to the inclusion of the Dennison farm and the McConahey farm in the school district as enlarged by the act, it is reasonably clear that all the territory between those farms comprised within sub-district No. 1, is included in the description of the territory annexed and became part of the enlarged district. The parties interested at the time had no difficulty in understanding it and acting under it for nearly half a century, and it would require a very clear case to move a court to disturb that which had been acquiesced in by all concerned for so long a time, on this ground. We need not go into a consideration of the question of estoppel which the learned court below considered a sufficient answer to the appellant’s object
The appellant contends further, that as there was personal property on the assessed premises at all times out of which the tax could have been made it was the duty of the collector to exhaust the personal property as required by the act of 1834, and that a lien for taxes cannot be sustained. This is not a defense to a scire facias on a tax lien filed under the act of June 4, 1901. That act gives a lien in favor of school districts, and prescribes the time when and the manner in which the claim may be filed and the procedure under which it may be enforced, and furnishes a complete system for the collection of taxes through a recorded lien. The claimant is entitled to its lien and judgment thereon, under the express words of the statute. Whether the land could be sold until the personal property on the premises liable to seizure for the tax is first sold we need not consider, for the case has not reached that stage.
The assignments of error are overruled and the judgment affirmed.