54 Pa. Super. 263
Superior Court of Pennsylvania
Decided July 16, 1913
Superior Court of Pennsylvania · decided 1913-07-16
Appeal, No. 109, April T., 1913, by plaintiff, from decree of C. P. Cambria Co., Sept. T., 1912, No. 7, dismissing bill in equity in case of… Held: among other things, “that the order of liability for taxes is first the personal property on the premises, secondly, demand on the owner individually, and lastly the land itself, and that it is only on the failure to collect by either of the first two methods that resort can be had to the third and the land be legally sold or…
Affirmed · Decided 1913-07-16
¶1We all concur with the learned judge of the common pleas in the conclusion that the plaintiffs’ personal prop*268erty on the premises at the time the levy was made by the tax collector were, under the undisputed facts, liable to seizure and sale for the borough and school taxes of 1911. We do not deem it necessary to add anything to his clear and satisfactory opinion in support of that conclusion.
¶2The decree is affirmed at the costs of the appellant.