Erwin v. Helm
Supreme Court of Pennsylvania
IN ERROR. Writ of error to the Court of Common Pleas of Bradford county, in which court a verdict and judgment were rendered in favour of the defendant. It was an ejectment brought by Andrew Erwin against Cornelius Helm,, .to recover one hundred and sixty-nine acres of land situate in Athens township, in said county, part of warrant No. 523, for two hundred and twenty-five acres, surveyed to Arthur Erwin, deceased.
Read the full summary
IN ERROR. Writ of error to the Court of Common Pleas of Bradford county, in which court a verdict and judgment were rendered in favour of the defendant. It was an ejectment brought by Andrew Erwin against Cornelius Helm,, .to recover one hundred and sixty-nine acres of land situate in Athens township, in said county, part of warrant No. 523, for two hundred and twenty-five acres, surveyed to Arthur Erwin, deceased. The plaintiff claimed title by virtue of a deed from Henry Murcur, treasurer of Bradford county, dated June 14th 1820, under the act of 13th of March, 1815, directing the mode of…
1Opinion of the Court
The opinion of the court was delivered by
Gibson, J.
The predominant principle of our system of county rates is to tax the person of the owner in respect of his property, and the process to inforce payment of a tax assessed on the owner of land, is against his person and chattels. It was supposed that his personal responsibility or that of his tenant found in possession would be adequate to the demand of the public. To this however, unseated land is necessarily an exception. The owners of this species of property seldom if ever reside in the county, and as they offer no personal responsibility,…
2Cited by3 opinions
- Wofford v. McKinnaTexas Supreme Court · 1859
- Coxe v. BlandenSupreme Court of Pennsylvania · 1833
- Zeigler v. HautzSupreme Court of Pennsylvania · 1839