Butler citizen. [volume] (Butler, Pa.) 1877-1922, 1900-04-19
Taxes and the Remedies TOR
Their Collection. >.,.

The law relating to taxes ana the
remedies provided for their collection
seems to BE- inperfectly understood 1t
was only recently that an exchange
came I'll. us with the general statement
that. under an Act of 1899, certificate
nv the collector Of the amount due
co1ifd be filed with the Prothonotary OF
the county and entered on the record as
a lien against the real estate of a de
hnqaent tax payer. This, as a general
nroDosition. is incorrect and misleading
Taxes are not lien on real estate IN
this State; except in two or three count
ies where they are made 50 by SPECIAL
statutes. and the provisions Of the Act
of 1899. are expressly limited to count
les having such special tax-lien laws
Under. the general laws taxes are not
lien ON real estate, and can only become
a lien in the absence of sufficient person
al property on the premises OF tne de-
Inauent tax payer and return OF the
land to the Commissioners office by the
Collector within the time limited by
statute. In the absence Of such return
the collector has no recourse TO tine
land and purchaser is not liable for
thei unpaith, taxes. The collector can
only secure a lien by making such re
ttrn in compliance with the provisions
of the statute and failing in this ne mas
recourse only TO the personal property
the delinquent may have, and IN TN
abeence of personal property to the pody
of the debtor Or after the time limit
ed by his warrant has expired ne may
bring his action at law and recover a
Judgment for the amount, but II the de-
linnuer1t has conveyed or encumbered
his real estate before he secures Jud9-
uert and lien against the land, his
remedy to- enforce payment out OF the
land is gone. if
The warrant issued by the County
Commissioners authorizes the Collector
to collect the amount of taxes assessed
against each person whose name appears
in the duplicate, il the same remains un-
Maid by seizing the goods and chatfels
of the delinquent; and If sufficient goods
and chattels cannot be found to pay ana
satisfy the taxes and the delinquent is
the owner Of real estate it is made his
duty to return such real estate with
description Of it to the County Colnmls-
sioners: and in the absence Of both real
and persoual estate he may during the
Z life Of the warrant seize the body OF the
deIinatfefft and convey him 70 the coun-
l-tv iaii where he must remain untll ne
paws the taxes or until he is discharged
by the Court. Ii is a common error,
however, to suppose that ConsIapie OF
any other officer OF the law can at t1e
netance nf tAle Collector, seize the body
Of delinquent and commit nm 20 5aiL hI
No one has Such authority but the Col
lector or his duly appointed deputy,
whose appointment must be approved
by either the District Treasurer or the
County Treasurer; and this requirement
il as essential to authorize person
other than the Collector to seize the
goods and chattels Of the delinquent as
to seize his body. Any person or oiilcer
who seizes the goods and chattels OF
body Of a delinquent tax payer without
such authority is Il trespasser, ana y
liable tf, the person whose goods ana
chattels or body is seized, in damages Tor
an illegal seizure or arrest ana I'M
6prigournent., But the delinquent Is not
liable to arrest and imprisonment II ne
haasufiicjent real and personal estate
out Of which the taxes can be made,
and IL there was sufficient personal
PROPERTY On the premises Of the delin-
4duert and the Collector has neglected hls
duty and failed to secure the taxes out
of such personal property, or II the
personal property was insuihcient 70
pay the taxes and the Collector has
neglected yto. return the real estate ana
by such neglect he has LOST his remedy
and recourse upon either class OF prop
erty, he c;trriot then resort to a seizure
Yof TIE body Of the delinquent to make
good hfg neglect. IT IA only III case
There igneithdr real nor personal prop
4erty sufficient 10 pay the taxes that he.ls
authorized 10 seize the body Inc
distino4ian which once existed between
seated and unseated lands with respect
to their return and sale for taxes - now
The Act Of 1881 authorizes the Col
lectd,r IN All eases where the delinquent
sownsifeal estate and the personal prop
erty on the premises N Insufficient to
pay the taxes to return such lands with.
out regard 10 whether they are seated
or unseatcd, to the County Commission
ers Office, and which may, il the taxes
remain unpaid for y period Of two years
be s0ld by the County Treasurer as un-
seated lands are now sold Taxes there
fore are not a lien on real estate under
the general laws Of this State, except
when they have been returned for nom
payment of taxes in compliance with
the PROVISIONS of the statutes on the
subject prior to the Act Of 1899, which
is only applicable TO those counties hay-
ing tax lien laws. '.f .,-.,, ID.
Born in total circulation and in gold,
which ia henceforth to be the basis of
the. circulating medium in law as well
a. IN practice, the money supply is great
ser thaneveE before. The total money
of the country ml April wass2 02l, I'D
D0e, an against vi ,027,S46,042 April 4,
1899, hnfscrease Of nearly SlGO 900 900.
The gold supply was s7s5, s15, $40, as
against $727, 74s, ,5o1 year ago, a gain
of more than SO 100000. The balance
20 tba nearly %lOO OOn 600 of total in