105 Pa. 417 | Pa. | 1884
delivered the opinion of the court, October 6, 1884.
We would gladly relieve the defendant in this case from his dilemma, if it were possible to do so. But we are quite unable to discover any method bj*- which this can be done, consistently with legal requirements which are so plain and so directly applicable to the undisputed facts of the case, that they can not be disregarded. The whole case is in a nutshell. The tract of land in question, known as the “Jacob Meyer” tract, was sold for taxes on June 10, 1872. It was purchased at the tax sale by John Irwin, Jr., who afterwards sold it to the plaintiff.' The defendant, Hollinger, was the owner of the tract at the time of the sale. His defence now is that he redeemed it within the time appointed by law. Whatever acts were done in the way of redemption were done in writing. There were no verbal communications whatever. The whole of the writings which passed between the defendant and the treasurer in connection with the alleged redemption consist of four letters and a receipt. They are as follows:—
Lancaster, Pa., June 18,1872.
Treasurer oe Centre County.
Dear Sir: — Are there any taxes assessed and unpaid on my tract of coal land situated in Rush township, near Philipsburg? If so please advise me of the fact, stating amt. and I will remit.
Yours truly,
Amos Hollinger.
Per Zercher.
James F. Weaver, Treas., Bellefonte, Pa.
Dear Sir: — Yours of 20th inst. to hand in regard to taxes on my tract of coal land. The following is a copy of your statement: Taxes, 130.19; costs, $4.87; bond, $60. There must certainly be something wrong about that bond business. Probably you mean 60 cents. Please let me know immediately. Is there no way of giving me notice in writing whenever there is tax assessed on my land, stating the amt. so that. I know when and how much to pay. I am willing to pay for the notice if required.' This thing of having to redeem my land every few years is annoying to me.
Yours truly,
Amos Hollinger.
Per Zercher.
Treasurer’s Oeeioe, Belleeontb,
26th June, 1872.
Amos Hollinger, Esq.
Dear Sir: — My statement is from the record:
Taxes for 1870 and ’71, .... $30.19
Costs, ...... 4.87
Bond over and above taxes and costs, . . 60.00
All you will have to pay $35.06, with 25 per cent, added. The bid was tax and cost in the first place and then other parties run it up on him to $60 above tax and cost. You can redeem any time within two years from the 10th June, 1872, and the costs will be no more than it is at present. Tax sales only occur every two years, and only once during a treasurer’s term, so we know nothing in regard to the whereabouts of parties owning land. Tax to save costs of adv. etc. should be paid each even year by the 10th March. You have not to pay till Mar. 1874, and every two years thereafter by the 10th
Mar.,......$35.06
If you wish to redeem, remit 25 per cent., . . 8.77
Total, ...... $43.83
Yours, etc.,
Jas. F. Weaver,
Treasure?'.
Lancaster, Pa., Feb’y, 26, 1873.
Mr. James F. Weaver,
Treasurer of Centre Co. Penna.
Dear Sir: — Enclosed I hand you check for Forty-three dollars, amt. taxes on our coal land known as the “Jacob
Yours truiy,
Amos Hollingeb.
Per Zebcheb.
Received Bellefonte, 27th Feb’y, 1873, of A. Hollinger, Esq., his c’k for Forty-three for redemption-money on the Jacob Rush tract of unseated land in Rush twp, Centre Co., said tract having been sold to E. J. Pruner for taxes of 1870 and ’71, on the 10th June, 1872. ' .
Jas. F. Weayeb.
Treas. Centre Co.
Sib.: — As the taxes on U. S. land are only collected every even year, your lands will, and cannot be sold before tlie 2nd Monday of June ’74. By paying on or about the 1st March, ’74, you will avoid the extra expense of adv. same for sale. Yours, etc., ' J. F. Weayeb.
The foregoing papers constitute the entire evidence as to the fact of redemption. It was proved orally that there was a tract called the “ Jacob Rush ” tract in Rush township, Centre county, and that it was sold for taxes on June 10, 1872, and also that the amount necessary to redeem it was $>41.21. It is beyond all question that the papers in evidence establish an actual redemption by Hollinger of the Jacob Rush tract. His own letter remitting the check for payment of the redemption money so declares, and the treasurer’s receipt, returned to him the next day, expressly states that the money was received as the redemption money of that tract. On this testimony the court directed a verdict for the plaintiff, and it is this direction which constitutes the substance of the principal assignment of error. It is contended that the court below should have left to the jury the question .whose mistake it was that led to the misapplication of the redemption money to the Rush tract, instead of the Meyer tract. But the difficult}'- is that there was no - evidence to send to the jury on that question. In truth it was not proved that there was any mistake in the case. Both the defendant and his clerk who wrote the letter remitting the money, were examined* as witnesses and neither of them testified that there was any mistake in the letter. Neither of them said that it was intended to pay the redemption money on the Jacob Meyer tract, or that having such an intention the “Jacob Rush” tract was named in the letter by mistake for the “Jacob Meyer.” They did not even testify that the defendant did not own the Rush tract, or have
The case is still more serious against the defendant than the foregoing' considerations indicate. He sent the money to the treasurer on February 26, 1873, and on the 27th, the treasurer sent him a receipt in which he expressly stated that the money was received as the redemption money on the Jacob Rush tract, which had been sold for taxes to E. J. Pruner. It was certainly the duty of the defendant to read the receipt, and take notice of its contents. He at least knew whether he intended to redeem the Rush or the Meyer tract, and when he was notified that he had redeemed the Rush, he should have corrected the mistake if there was any. He had time until June 10, 1874, in which to do this, but he never did it. In such circumstances, if there are unfortunate consequences arising, first out of his own express act of negligence in giving
Judgment affirmed.