19 Pa. Super. 556 | Pa. Super. Ct. | 1902
Opinion by
In 1794 the commonwealth of Pennsylvania, by letters patent, conveyed to Andrew Douglas a tract of land, then in the county of Northampton, part of which is now in the county of Schuylkill, previously surveyed upon a warrant in the name of Alice Brown. The plaintiffs claim in trespass for timber cut upon this tract, alleging a conveyance to them by the heirs of Andrew Douglas. The defendants reply that the heirs of Andrew Douglas had nothing to convey, for the reason that his administrators applied for a sale of this, among other lands, for the payment of debts, in 1804; that the land was sold, the sale regularly returned and confirmed, the purchase money accounted for in the account of the administrators and the balance distributed to and among the heirs of the decedent and duly receipted. No deed was shown from the administrators of Douglas to Longcope to whom the sale was returned as having been made.
But the defendants also claim title to the Alice Brown under a treasurer’s sale made to John Balliett in 1876 for the taxes of 1874 and 1875 assessed in his name. The plaintiffs’ answer to this title, which appears to be regular in every respect, is that Balliett was in duty bound to pay the taxes, the assessment having been made to him, and that he, therefore, acquired no better title under the sale than he had previously to it. This position, however, is not sound. It may be that, as a citizen, Balliett owed a duty to pay his taxes but he was certainly under no obligation to pay the taxes of the Douglas heirs. The land was debtor for the taxes and, if he was the owner of it, no one could be harmed by his having a sale made, in order to complete or confirm his title, if it was already good;
Judgment affirmed.