Witman v. City of Reading
Supreme Court of Pennsylvania
Appeal No. 339, July T., 1895, by defendant, from a decree of C. P. of Berks Co.., No. 600, Equity Docket, 1894, enjoining the defendant from collecting assessment, upon municipal claim. The facts appear from the following opinion of McPherson, J., who specially presided: “ This case was heard by the court under the recent equity rules.
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Appeal No. 339, July T., 1895, by defendant, from a decree of C. P. of Berks Co.., No. 600, Equity Docket, 1894, enjoining the defendant from collecting assessment, upon municipal claim. The facts appear from the following opinion of McPherson, J., who specially presided: “ This case was heard by the court under the recent equity rules. From the pleadings, the agreements and admissions of the parties and the documentary evidence offered, we find the following facts: “ 1. The plaintiffs, who are husband and wife, are citizens of Reading, and since January 1, 1884, Mrs. Witman has been and is…
1Opinion of the Court
Opinion by
Me. Justice Mitchell,
The learned judge below held that the foot front rule could not be lawfully applied as a method of assessment, to complainant’s property, and based his conclusion mainly if not exclusively on the difference in value per foot front, of the property along the line of the sewer. From this result we are constrained to differ. While the foot front rule of assessment, it is true does not express a principle of taxation but merely a convenient method, yet its foundation is not in uniformity of value, but in uniformity of benefit. The latter is not always, and perhaps…
2Cases cited4 opinions
- Hammett v. PhiladelphiaSupreme Court of Pennsylvania · 1869
- Washington AvenueSupreme Court of Pennsylvania · 1871
- Michener v. City of PhiladelphiaSupreme Court of Pennsylvania · 1888
- City of Harrisburg v. McCormickSupreme Court of Pennsylvania · 1889
3Cited by29 opinions
- City of Fort Myers v. State of FloridaSupreme Court of Florida · 1928
- City of Fort Myers v. StateSupreme Court of Florida · 1928
- Whitney v. Jersey Shore BoroughSupreme Court of Pennsylvania · 1920
- McGilvery v. City of LewistonIdaho Supreme Court · 1907
- Rolph v. City of FargoNorth Dakota Supreme Court · 1898
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