Ferguson v. Pittsburgh
Supreme Court of Pennsylvania
Appeal, No. 801, Oct. T., 1893, by plaintiff, E. M. Ferguson, from decree of C. P. No. 1, Allegheny Co., Sept. T., 1893, No. 375, dismissing bill in equity. Bill in equity to restrain collection of penalty for nonpayment of taxes when dire. The bill averred, among other things, that on April 16, 1892, plaintiff appealed from the triennial tax assessment of 1892 to the common pleas, and on June 23, 1893, that court decided the assessment illegal and reduced the amount.
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Appeal, No. 801, Oct. T., 1893, by plaintiff, E. M. Ferguson, from decree of C. P. No. 1, Allegheny Co., Sept. T., 1893, No. 375, dismissing bill in equity. Bill in equity to restrain collection of penalty for nonpayment of taxes when dire. The bill averred, among other things, that on April 16, 1892, plaintiff appealed from the triennial tax assessment of 1892 to the common pleas, and on June 23, 1893, that court decided the assessment illegal and reduced the amount. On July 19, 1893, plaintiff tendered the amount, fixed by the court, to the city treasurer, who refused to accept it, and on…
1Opinion of the Court
Opinion by
Mr. Justice Dean,
In January, 1892, the board of assessors of the city of Pittsburgh made the triennial assessment of property subject to taxation for city purposes, classifying it under the provisions of act of May 15, 1876, as: 1. Built up property. 2. Rural prop*438erty, 3. Exclusively agricultural property. Appellant’s property was classified as rural, its valuation fixed at $232,359, and assessed at a rate two thirds of the full valuation, making the tax to be paid by him $6,706.06.
This appellant, under the authority conferred by the act of 19th of April, 1889, on the 16th of April,…
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