Crawford v. Burrell Township
Supreme Court of Pennsylvania
Error to the Court of Common Pleas of Westmoreland county. This was an amicable action entered July 13th 1866 between the school directors of Burrell township and R. P. Crawford, in which the following case was stated for the opinion of the court:— “ In the month of June 1865, the school directors of Burrell township levied and assessed 2 per cent, on the adjusted valuation of the taxable property in the said township, in pursuance of the Act of Assembly for the payment of…
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Error to the Court of Common Pleas of Westmoreland county. This was an amicable action entered July 13th 1866 between the school directors of Burrell township and R. P. Crawford, in which the following case was stated for the opinion of the court:— “ In the month of June 1865, the school directors of Burrell township levied and assessed 2 per cent, on the adjusted valuation of the taxable property in the said township, in pursuance of the Act of Assembly for the payment of bounties to volunteers. The defendant, R. P. Crawford, was intermarried with Sarah E. Arnold, who was the owner of a…
1Opinion of the Court
The opinion of the court was delivered, by
Agnew, J.
The single question in this case is, whether the real estate of a married woman is relieved from taxation for bounty purposes by the exemption of her husband on account of his military service. We think it is not. The exemption of the soldier is his personal privilege. The same section which exempts him also exempts the property of widows, minor children and the mothers of soldiers dying in service ; but it does not exempt the wife of the living soldier. Taxation is an act of sovereignty, to be performed so far as it conveniently can be with…
2Cited by3 opinions
- Commonwealth v. Lackawanna I. & C. Co.Supreme Court of Pennsylvania · 1889
- Commonwealth v. Sharon Steel Hoop Co., Pennsylvania Court of Common Pleas, Dauphin County1929
- Pancoast's EstatePennsylvania Orphans' Court, Philadelphia County · 1922