
    BANNAN’S APPEAL.
    Seated Land purchased by the Commissioners at the Treasurer’s sale for unpaid taxes, and held by them for redemption, can be charged with reasonable taxes for the time it is held by the county, at a rate exceeding six dollars per ^hundred acres per annum.
    Appeal from Common Pleas of Schnylkill County. In Equity. No. 279 January Term, 1880.
    The Plaintiff’s bill averred that they are the owners of 31-40ths of the “Pott and Bannan” tract of 420 acres in New Castle Township, assessed as seated land and sold by the Treasurer to the Commissioners in June, 1874, on account of non-payment of taxes. That the present Commissioners have advertised the same for sale on Dec. 17th, 1879. That on Dec. 2nd, 1879, plaintiffs tendered to the Commissioners and Treasurer the amount for which said tract was sold in 1874, with interest, and also reasonable charges, to wit: $6 per annum for each hundred acres for county, school and road tax respectively, and also interest on the same according to the provisions of the Act of March 13th, 1815, Section 5, Smith’s Laws, vol. 6, page 301, to redeem said land, but the Commissioners and Treasurer refused to accept the same and demanded the sum at which the lands were purchased from the Treasurer with interest, and also with charges and interest at a rate exceeding six dollars per hundred acres per annum, while held by the county. That by Section 1st of Act of May 13th, 1879, P. Laws 55, seated lands are to be redeemed in the same manner as unseated lands, and the time of redemption of the same was extended to May 13th, 1880. The bill prays that the proposed sale on Dec. 17th, 1879, may be restrained, and second, that the Commissioners be required to receive the redemption money tendered by plaintiffs in accordance with Act of 1815, and surrender their title. The court made the following order per
    Pershing, P. J.
    And now, Feb. 16th, 1880, it is hereby directed that the preliminary injunction heretofore granted be continued so as to restrain the sale of the seated real estate described in complainant’s bill, till the expiration of the time fixed by the Act of Assembly approved the 13th day of May, 1879, P. Laws 55, entitled “An Act regulating the sale of seated lands returned to the County Commissioners, and sold for non-payment oí taxes,” or till the further order of the court. And it is directed that for all other purposes said injunction be dissolved :
    F. B. Bannan for himself and other heirs of John Bannan then appealed.
    
      B. W. Cumming, Esq., for appellant argued ;
    that when lands are sold to the County Commissioners, they are liable to be assessed for county tax at a rate not exceeding $6 per hundred acres per annum under Section 5 of Act of March 13th, 1815, 6 Smith’s Laws 301. The tender of plaintiffs was therefore for the full amount of taxes and interest and costs; and as under Act of May 13th, 1879, the right of redemption was extended for one year; the title had not vested in the county.
    Under Act of April 29th, 1844, P. Laws 501, Section 41, the owner of seated land is entitled to one year’s actual notice of his land being sold. The Act of March 12th, 1869, P. Laws 340 is a local law applying only to Potter County, Eby’s Appeal, 20 P. F. S., 311; Weaver vs. Yeager, 14 P. F. S., 425; and as no notice has been given in this case, the sale by the Treasurer to Commissioners was invalid.
    
      F. W. Bechtel and J. F. Minogue, Esqs., contra argued;
    that the Act of 1815 applied to unseated lands; while the Pott and Ban-nan tract was seated. That the Act of 1815 was in effect repealed by various acts, as to the limitation of the tax of $6 per hundred acres. Any other construction would enable owners of valuable lands to avoid paying a large amount of taxes, by allowing their lands to be sold to the Commissioners. To charge lands only $6 per hundred acres, while other lands of similar value in the hands of the owners are assessed much higher, would be in violation of Article IX, Section 1 of Constitution of 1874, which provides that taxes shall be uniform. The appellant did not specify in his bill that the notice required by Act of Assembly of 1844 had not been given, nor did be make any amendment to that effect, and hence that matter will not be considered in the Supreme Court. They also cited Diamond Coal Co. vs. Fisher, 19 Pa. State, 267; Bredin vs. Road Commissioners, 6 Norris, 441; Arthurs vs. Smathers, 2 Wright, 40; Broughton vs. Journeay, 1 P. F. S., 31.
   The Supreme Court affirmed the decision of the court below, on March 31, 1880, in the following opinion:

Per Curiam.

Upon appeals from decrees granting or refusing preliminary injunctions, it is not as a general rule our practice to assign our reasons — because the case may come up for rehearing on a final decree. It is enough to say that we think the discretion of the court below was rightly exercised in this case.

Decree affirmed and appeal dismissed at the costs of the appellant.  