Appeal, No. 334, Jan. T., 1953, from order of Court of Common Pleas No. 7 of Philadelphia County, Dec. T., 1948, No. 2585, in case of City of Philadelphia v. John Taggart et al. Order reversed. Proceeding upon petition of owner by assignment of mortgage and municipal claim on land, and rule to show cause why land should not be redeemed after tax sale. Order entered making rule absolute but restoring original liens not paid and discharged by sale, opinion by SLOANE, J. Petitioner appealed.
Herman Blumenthal, for appellant.
Matthew S. Biron, for Leonard Goldfine, appellee.
Karl I. Schofield, with him Herman L. Mash, Assistant City Solicitors, and Abraham L. Freedman, City Solicitor, for City of Philadelphia, amicus curiae.
Before Stern, C.j., Stearne, Jones, Bell, Chidsey, Musmanno and Arnold, JJ.
OPINION BY MR. JUSTICE ARNOLD
As in Haughey v. Dillon, 379 Pa. 1, 108 A.2d 69, the instant case involves construction and application of Section 32 of the Act of 1923, P.L. 207, 53 PS § 2052.*fn1 In addition, Section 33 of the Act, 53 PS § 2053, as it affects Section 32, is also involved.
After the premises in question had been sold for taxes under the provisions of the Act, appellant became the owner, by assignment, of a mortgage and of a municipal claim. He thereupon filed a petition under Section 32 of the Act to redeem the premises. The court below granted the right of redemption, but held that upon redemption "the tax sale ... is rescinded, and all tax and other liens discharged by the tax sale, and not actually paid, are restored." Appellant contends that the "tax and other liens" were discharged, and filed his appeal therefrom. This Court ordered that the case be argued on the question of whether appellant has the right of redemption.
For the reasons stated in Haughey v. Dillon, supra, as an assignee of the mortgage by assignment subsequent to the tax sale of the mortgaged premises, he has no right of redemption.
He contends, however, that as the assignee of the municipal claim even though the assignment was also made subsequent to the sale, Section 33 of the Act gives him the right of redemption. This section provides: "Any claim filed or to be filed, under the provisions
of this act, and any judgment recovered thereon, may be assigned or transferred to a third party ... and such assignee shall have all the rights of the ...