Mattern v. Canevin
Supreme Court of Pennsylvania
Appeal, No. 204, Oct. T., 1905, by plaintiff, from order of C. P. No. 2 Allegheny Co., April T., 1905, No. 1069, discharging a rule for judgment for want of a sufficient affidavit of defense in case of R. G. Mattern, collector of delinquent taxes of the County of Allegheny, v. Rt. Rev. R. Canevin, Roman Catholic Bishop of the diocese of Pittsburg, Trustee for St. Paul’s Roman Catholic Congregation of the city of Pittsburg.
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Appeal, No. 204, Oct. T., 1905, by plaintiff, from order of C. P. No. 2 Allegheny Co., April T., 1905, No. 1069, discharging a rule for judgment for want of a sufficient affidavit of defense in case of R. G. Mattern, collector of delinquent taxes of the County of Allegheny, v. Rt. Rev. R. Canevin, Roman Catholic Bishop of the diocese of Pittsburg, Trustee for St. Paul’s Roman Catholic Congregation of the city of Pittsburg. Rule for judgment for want of a sufficient affidavit of defense. Before Frazer, J. The facts are stated in the opinion of the Supreme Court. Error assigned was the order…
1Opinion of the Court
Opinion by
Mr. Justice Elkin,
The single question raised by this appeal is whether the $1,000,000 mortgage given by H. C. Erick to secure the balance of the purchase money on the cathedral property, and held by the defendant for religious and charitable purposes, is subject to the personal property tax imposed by the Act of June 8, 1891, P. L. 229.
The present constitution requires uniformity of taxation upon the same class of subjects within the territorial limits of the authority levying the same, but ordains that “Actual places of religious worship ” and “ institutions of purely public…
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