188 ANNUAL REPORT OF THE Off. Doc. 



37. Taxes to be first paid out of the proceeds of judicial sales, after 

 payment of costs. Sales, except for collection of taxes, not to 

 affect liens of first mortgages. Taxes paid bj lien holders may be 

 recovered with interest, by producing receipt of county treasurer, 

 to be entered on record of lien of judgment or mortgage, or added 

 to claim for purchase money. 



Act June 2, 1881, section 2, (P. L., page 46). Altered.: See section 1, 

 act May 4, 1889, sections 1' and 2, act May 22, 1895, act June 4, 1S97, and 

 sections 1 and 2, act April 28, 1899, post. 



38. Collectors wilfully returning to county commissioners taxes 

 that might, with proper diligence, have been collected, to be liable 

 to persons injured thereby. Act not to repeal local or special 

 laws. 



Act June 2, 1881, section 3, (P. L., page 46). 



39. County, city, borough, township and school taxes not to be 



liens until entered of record in prothonotary's office. Tax liens 



and liens for municipal improvements, to be revived within five 



years, to continue the lien. 



Act May 4, 1889, section 1, (P. L., page 79). Altered, see sections 1 and 

 2, act May 22, 1895, act June 4, 1897, and sections 1 and 2, act April 28, 

 1899, post. 



40. Lien of taxes io be divested by judicial sale, provided amount 

 of purchase money equals amount of taxes. 



Act May 22, 1895, section 1, (P. L., page 111). 



41. Tax collectoi's and county commissioners to give notice to 

 persons selling property of amount of taxes against the same, if 

 said taxes have not been certified for collection; and persons selling 

 property to pay taxes out of proceeds of sale. 



Act May 22, 1895, section 2, (P. L., page 111).* 



\'l. County, city, borough, township and school tax no! to be a 

 lien on real estate for a longer period than three years from first 

 da}' of January next succeeding year in which due, unless entered of 

 record in prothonotary's office. Tax liens and municipal claims 

 entered of record, not to be liens for more than five years unless 

 revived by y.cire facias within that time. Liens entered of record 

 prior to May 4, 1889, not to remain liens longer than three years 

 unless revived within said three years. 

 Act June 4, 1897, (P. L., page 123). 



4;i. rroiliouolarics 1o make up dockets of unsatisfied cuuuty, poor, 

 load, school, borough and township tax liens. Such dockets, on 



♦8«6 cas« of Taylor vs. Bowling, 5th Superior Court Reports, page 225. 



