Appeal, No. 267, Jan. T., 1963, from order of Court of Common Pleas of Clearfield County, May T., 1960, No. 807, in case of Quaker State Oil Refining Corp. Sterling Oil Division v. Geynet Lansberry, also known as A. B. Geynet Lansberry. Order reversed.
Morley W. Baker, Assistant Attorney General, with him Walter E. Alessandroni, Attorney General, for Commonwealth of Pennsylvania, Department of Labor and Industry, appellant.
Thomas F. Morgan, with him W. Albert Ramey, for appellee.
Before Bell, C.j., Musmanno, Jones, Cohen, O'brien and Roberts, JJ.
OPINION BY MR. JUSTICE JONES
Quaker State Oil Refining Company (Quaker), on August 19, 1960, entered a judgment by confession in the Court of Common Pleas of Clearfield County against Geynet Lansberry (Lansberry), in the amount of $4371.59. On January 27, 1961, the Department of Labor and Industry of the Commonwealth (Commonwealth), under the provisions of Section 308.1 of the Pennsylvania Unemployment Compensation Law*fn1 (Act), entered a lien against Lansberry in the amount of $588.75. On November 13, 1962, Quaker issued an execution against Lansberry and the Sheriff of Clearfield County on the same date levied on Lansberry's personal property.
The sheriff's sale was scheduled for December 14, 1962 at 2:00 p.m. at Woodland, Bradford Township, Clearfield County. Five hours prior to the time of such sale - at 8:50 a.m., December 14, 1962 - the Commonwealth filed a second lien in the amount of $628.33 against Lansberry. Notice in writing of both liened claims of the Commonwealth was given to the Sheriff
prior to the time of the sale but no notice was given to Quaker or anyone acting on its behalf.
From the sheriff's sale of Lansberry's personal property $1535.80 was realized of which amount the Sheriff proposed to distribute to the Commonwealth $1391.24 (the amount of both its claims) and the balance of $144.56 to Quaker. Quaker excepted to that part of the proposed distribution which provided for payment of the Commonwealth's lien filed on December 14, 1962 in the amount of $628.33. The Court of Common Pleas sustained Quaker's exceptions to the distribution and directed the Sheriff to distribute to Quaker, in addition to $144.56, $628.33, the amount proposed by the Sheriff to be distributed in payment of the Commonwealth's second liened claim.*fn2 From that order the Commonwealth appeals.
Section 308.1 of the Act, supra, under the authority of which the Commonwealth filed its two claims provides, in pertinent part: "All contributions [i.e., 'the money payments required to be paid into the Unemployment Compensation Fund by employers, ..., which payments shall be used for the creation of financial reserves for the payment of compensation ...': art. 1, § 4, of the Act, 43 PS § 753(g)] and the interest and penalties thereon due and payable by an employer ... shall be a lien upon the ... property, both real and personal, of the employer liable therefor, from the date a lien for such contributions, interest and penalties is entered of record in the manner hereinafter provided. Whenever the ... property of an ...