Section 1. Receipts for taxes on unseated lands may be recorded
All receipts for taxes on unseated lands, given by the proper officers of any county of this Commonwealth, which shall have been duly acknowledged by said officers before any judge or justice of the peace of the proper county, may be recorded in the office for recording of deeds in the county where the lands lie, and the records thereof, or the duly certified copies of said records, shall be evidence in all cases where the original receipts would be evidence. 1847, March 9, P.L. 279, Sec. 1.
Compiler's Note: Section 28 of Act 207 of 2004 provided that any and all references in any other law to a "district justice" or "justice of the peace" shall be deemed to be references to a magisterial district judge.