Albright v. Van Nort
Supreme Court of Pennsylvania
FROM the decree of the court of common pleas of LACKAWANNA COUNTY. No. 23 January Term 1888, Sup. Ct.; court below, No. 5 October Term .1887, C. P. in Equity.
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FROM the decree of the court of common pleas of LACKAWANNA COUNTY. No. 23 January Term 1888, Sup. Ct.; court below, No. 5 October Term .1887, C. P. in Equity. On June 28, 1887, Joseph J. Albright, a citizen residing in the Ninth ward of Scranton, filed a bill in equity against Charles F. Van Nort, collector of taxes in said ward, averring in substance: That the complainant had made no return to the assessor of said ward of property to be assessed to him for state purposes for the year 1886, and thereupon it became and was the duty of said assessor to make a return for the complainant,…
1Opinion of the Court
Opinion,
Mr. Justice Sterrett :
The complainant, Joseph J. Albright having refused to make the return required by the supplement of 1885, it thereupon became the duty of the assessor to make a return for him, “ estimating the amount from the best information at his command.” As contemplated by the act, the assessor had been furnished with a certified list of mortgages, etc., in favor of complainant, remaining open and unsatisfied on the records of Lackawanna and Luzerne counties. Aided by that evidence the assessor, doubtless according to the best of his judgment, made the return, including…
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