Bausman v. County of Lancaster
Supreme Court of Pennsylvania
Error to the Common Pleas of Lancaster county. This was an amicable action in debt, between The County of Lancaster as plaintiffs and Samuel Bausman as defendant, in which the following case was stated for the opinion of the court: This defendant owns a farm of about one hundred and twenty-two acres, the residence and other improvements on which, are all situate in Lancaster township, but a small portion thereof, alleged to be about sixteen acres, being within the limits of…
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Error to the Common Pleas of Lancaster county. This was an amicable action in debt, between The County of Lancaster as plaintiffs and Samuel Bausman as defendant, in which the following case was stated for the opinion of the court: This defendant owns a farm of about one hundred and twenty-two acres, the residence and other improvements on which, are all situate in Lancaster township, but a small portion thereof, alleged to be about sixteen acres, being within the limits of the city of Lancaster. The property has heretofore been all assessed for taxes in Lancaster township, where the occupier…
1Opinion of the Court
The opinion of the court was delivered, by
Strong J.
It is fairly deducible from the Act of April 15th *2111884, that while it was made the duty of assessors and assistant assessors of the several counties to take an account of, and to value all real estate within their respective wards, townships, and districts, they were directed to assess each object of taxation as a whole. It was not contemplated that they should divide farms or lots of ground, or real estate of any description that had been used and enjoyed as a whole up to the time of the assessment. Such a mode of assessment would have…
2Cited by7 opinions
- Commonwealth ex rel. School Directors v. WheelockSuperior Court of Pennsylvania · 1900
- Ekin v. Board of CommissionersCommonwealth Court of Pennsylvania · 1985
- Quigley v. ReiffSuperior Court of Pennsylvania · 1909
- Follett v. Butler CountySuperior Court of Pennsylvania · 1906
- Commonwealth Ex Rel. Twp. of Manor v. KnobleSuperior Court of Pennsylvania · 1926
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