City of Pittsburg v. Third Presbyterian Church
Superior Court of Pennsylvania
Appeal, No. 49, April T., 1899, by plaintiff, from judgment of C. P. No. 1, Allegheny Co., Dec. T., 1894, No. 15, on verdict for defendant. Opinion by Beaver, J. Scire facias sur lien for municipal taxes. Before Collier, J. It appears from the record that the city assessed for municipal taxes a lot of ground belonging to the defendant.
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Appeal, No. 49, April T., 1899, by plaintiff, from judgment of C. P. No. 1, Allegheny Co., Dec. T., 1894, No. 15, on verdict for defendant. Opinion by Beaver, J. Scire facias sur lien for municipal taxes. Before Collier, J. It appears from the record that the city assessed for municipal taxes a lot of ground belonging to the defendant. On the trial of the case it appeared that the lot and dwelling house described adjoined a church building, being some twenty feet distant, and was occupied by the sexton of the church as a residence. The taxes amounted to $96.88 with five per cent for…
1Opinion of the Court
Opesioít by
Beaver, J.,
The constitution of the commonwealth confers specific authority upon the general assembly to “ exempt from taxation public property used for public purposes, actual places of religious worship, places of burial not used or held for private or corporate profit and institutions of purely public charity:” art. 9, sec. 1. The language used expresses the clearest possible determination to limit the general assembly in the exercise of the power to exempt. It not only limits the objects but hedges these objects about with words of description which, if they mean anything, are…
2Cases cited2 opinions
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