Lancaster daily intelligencer. [volume] (Lancaster, Pa.) 1864-1928, 1886-04-24

The FIRST amount goes to tho sheriff Tor hls
inconseouential service. For it can be little
or nothing when there has not been a sale of
property Tor unpaid taxes. The second
amount goes INTO the prothonotary's Office
Tho prothonotary ls allowed SIS tor enter
ing the lien aud Sl.15 for issuing the writ
Where the extra 10 cents comes in no one
knows. The city solicitor gobbles up So as
his share in the oppression. And finally the
prothonOtary takes - n, which, We think, II
would be pulling for him to explain the
service that it represents.
And all this comes from poor people.
Besides, the act OF March IL, 1872 under
which these proceedings are had is totally
disregarded in the matter of costs. Here is
the full text of the act :
TEXT OF THE ACT.
SECTION |. Be 1t enacted, dtc., That all the
taxes assessed and levied, and all assess.
ments made for local improvements, by any
of the cities of the fourth class of this COM
monwealth, upon real estate, in pursuance
To the laws aud ordinances of said cities, shall
be lien on such real estate from the time of
levying such tax aud making such assess
ment for local improvements, for the space
of five years and the lien hereby created
shall have priority to and shall be fully paid
aud satisfied before any recOgnilance, mort
gage, Judgment, debt, obligation or respOnsi-
bility which the said real estate may become
charged with or liable To, from and after the
passage of this act : nor shall tho defendant
or defendants or other persons IN any writ oi
BCTi JdcjdS, UCHdtttOBt crPOHdS or icrnrt
JdcidS, be entitled To Claim any exemption
under a levy aud sale OF any real estate
charged with such tax or assessment for 10
cal improvements against the allowance or
payment OF the same POctdCd, That no as
sessment for local improvements shall be a
lien as aforesaid, unless a municipal lien be
filed therefor i'll pursuance To the laws and
ordinances OF the cities aforesaid, aud not
until such lien has been filed ind prOuidCd
further, That no taxes assessed shall remain
a lien on any roal estate longer than the last
day of tho year during which the same was
assessed, unless the said taxes assessed lie
duly returned by the receiver or collector oi
taxes and entered in the books of tho com
missioners of the county, and transcript OI
the said taxes, stating what taxes and the
land bound thereby, be duly entered in the
| prothonotary's Office, and indeXed as a lien
| on said land III the judgment index of the
| county wherein such lands are situatod
| and no Judicial sale on the taxes so assessed
and returned, or by virtue OF any writ o
UCHdttGOHL CJpOHOS, shall have the elect o
| divesting the lien of n first mortgage upon
| the property upon which such taxes shal
| have been assessed, when the said mortgage
| shall be a lien prior to all other liens, eNcep
| other mortgages, Judgments or recOgniIance'
| of record, but such taxes shall remain lieI
| aud he kept revived against said real estau
| until the same shall have been sold by yirlu
| of proceedings on said mortgages, Judgment
and recognizances, when said taxes shall b
II
after deductlng costs
| SECTION ., There shall he kept in th
| office OF tho prothOnotary Of every count
embracing such city, docket designated q
| the tax lien docket, IN which shall be entere
| mt or before the last day ot each year durin
| which the tax has been assessed, Il transcril
| of the several taxes, with description of I'll
| land on which they are charged and Il
name of the person owning the same and
whose real estate said lands were assesse,
which taxes shall be duly iudexed as a lie
| thereon, the costs thereof to be charge
| against the said owner and not 10 exceed
| any case one dollar.
: APrRovED-The 18th day of March, \.
, | 1879.
SOME REFLECTIONS.
1t will bo noticed that the costs to
charged against the derelIct owner are not
exceed one dollar in any case. How th
provision is oyerridden appears from q
examples above referred to. But there
u another fact that the readers attention
directed to in this legislation. These lnpi
taxes so registered become lien ON the re
estate from the time OF levying the tax aI
remain such for live years. SO great preit
ence has been given 10 these liens that thu
are allowed to crawl in ahead OF mortgag
and Judgments previously existing.
For five years they rejoice in this excee
ing great preference over other liens, withO
the issue of a Sctr0 Jactas. Tho city ord
ances duly provide that the collectors OF q