Central Pennsylvania Lumber Co.'s Appeal
Supreme Court of Pennsylvania
Appeal, No. 273, Jan. T., 1910, by the Central Pennyslvania Lumber Company, from the decree of C. P. Potter Co., June T., 1908, No. 179, in the matter of the appeal of the Central Pennyslvania Lumber Company, from the decision of the Commissioners of Potter County for the year 1908. Appeal from the county commissioners. Before Wilson, P. J., specially presiding. The facts appear by the opinion of the Supreme Court.
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Appeal, No. 273, Jan. T., 1910, by the Central Pennyslvania Lumber Company, from the decree of C. P. Potter Co., June T., 1908, No. 179, in the matter of the appeal of the Central Pennyslvania Lumber Company, from the decision of the Commissioners of Potter County for the year 1908. Appeal from the county commissioners. Before Wilson, P. J., specially presiding. The facts appear by the opinion of the Supreme Court. The court below reached the following conclusions of law: 1. The county commissioners, sitting as a board of revision and appeal, have no right to reduce or change the valuation of…
1Opinion of the Court
Opinion by
Mr. Justice Elkin,
The question for decision in this case is whether the *193county commissioners in the first instance, or the courts upon appeal, have the power to reduce the assessed valuation of unseated lands in the intermediate years between triennial assessments for causes not expressly authorized by statute. The valuation of the lands in question for taxation purposes was fixed at the triennial assessment of 1907 for a period of three years. No question as to the regularity or validity of that assessment is involved in the case here presented. After the valuation of these several…
2Cases cited1 opinion
- Philadelphia & Reading Coal & Iron Co. v. Northumberland County CommissionersSupreme Court of Pennsylvania · 1911
3Cited by15 opinions
- Appeal of Pennsylvania Co. for Insurances on Lives & Granting AnnuitiesSupreme Court of Pennsylvania · 1924
- United Laundries, Inc. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1948
- Boulton v. StarckSupreme Court of Pennsylvania · 1951
- In Re Appeals of Pittsburgh Terminal Coal Co.Superior Court of Pennsylvania · 1924
- Ellis v. HouseknechtSuperior Court of Pennsylvania · 1914
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