29 Pa. Super. 116 | Pa. Super. Ct. | 1905
Opinion by
This is an action of scire facias upon a municipal lien. The
This was- a proceeding in rem: Emrick v. Dicken, 92 Pa. 78. The borough was seeking to enforce an alleged lien against property of which Sarah P. O’Donnell was the sole owner, that she had a standing which entitled her to be heard is too clear for discussion. The petition which she presented to the court below and the answer thereto filed by the plaintiff established facts which constituted a complete defense, and there was no error in the action of the court below in opening the judgment and permitting her to become a party.
This lien was filed, and the sheriff’s sale which discharged the first mortgage occurred prior to the approval of the Act of June 4, 1901, P. L. 364, and that statute has no application in determining the rights of the parties. The question is, Was the municipal lien discharged by the sheriff’s sale in 1900? The lien was filed under the Act of April 23, 1889, P. L. 44,
The argument that a statute which gives to municipal liens the right to priority of payment over a mortgage, which is prior in point of time, impairs the obligation of contracts, and is for that reason unconstitutional, does not require serious consideration. The mortgage in the present case was taken years after the act of 1891 had been passed, and the mortgagee accepted his security with knowledge of the fact that the property was liable to become charged with municipal assessments which would be entitled to priority of payment out of the proceeds of a sale upon the mortgage. The imposition of local assessments for local benefits is an exercise of the power of taxation, vested in the state as a sovereign. The state has the power to tax lands, and exact the full payment of the tax, without regard to the manner in which private interests may thereby be affected. The fact that the security of a mortgagee may be diminished because the land is lawfully subjected to a tax for public purposes does not impair the obligation of his contract within the meaning of the constitution.
The judgment is affirmed.