Follett v. Butler County
Superior Court of Pennsylvania
Appeal, No. 229, April T., 1905, by plaintiff, from decree of C. P. Butler Co., June T., 1904, No. 8, dismissing bill in equity in case of James Follett v. Butler County et al. Bill in equity to enjoin collection of a tax.
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Appeal, No. 229, April T., 1905, by plaintiff, from decree of C. P. Butler Co., June T., 1904, No. 8, dismissing bill in equity in case of James Follett v. Butler County et al. Bill in equity to enjoin collection of a tax. Galbreath, P. J., stated the question involved to be as follows: The plaintiff is the owner of a tract of land consisting of about 100 acres, twenty-five acres of which, with the mansion, is situate within the limits of the borough of Bruin, and the remainder in the township of Parker. The territory embraced within the limits of said borough was originally a part of the…
1Opinion of the Court
Opinion by
Smith, J.,
The general rule governing the question presented on this appeal was stated by the Supreme Court in Arthur v. School District, 164 Pa. 410, as follows: “ The power of borough and township officers to levy taxes upon persons and property rests upon residence and location. The persons who live within the borough, and the lands inclosed by its lines, are subject to the jurisdiction of the borough and its officers. Persons and property located in some other borough or township are subject to the jurisdiction of the town or borough in which they belong.” The observance of this…
2Cases cited3 opinions
- Arthur v. Polk Borough School DistrictSupreme Court of Pennsylvania · 1894
- Bausman v. County of LancasterSupreme Court of Pennsylvania · 1865
- Commonwealth ex rel. School Directors v. WheelockSuperior Court of Pennsylvania · 1900
3Cited by1 opinion
- Follett v. Butler CountySuperior Court of Pennsylvania · 1906