Philadelphia v. Barber
Supreme Court of Pennsylvania
Appeal, No. 37, July T., 1893, by plaintiff, from judgment of C. P. No. 3, Philadelphia Co., Sept. T., 1890, No. 60, on verdict for defendant, Frank Barber, owner, and Luther E. Albert et al., trustees, registered owners. Sci. fa. sur municipal claim for taxes, 1889. Before Reed, J. At the trial it appeared that the defendants Luther E. Albert et al. were trustees of a church known as the “ All Saints Evangelical Lutheran Church.”
Read the full summary
Appeal, No. 37, July T., 1893, by plaintiff, from judgment of C. P. No. 3, Philadelphia Co., Sept. T., 1890, No. 60, on verdict for defendant, Frank Barber, owner, and Luther E. Albert et al., trustees, registered owners. Sci. fa. sur municipal claim for taxes, 1889. Before Reed, J. At the trial it appeared that the defendants Luther E. Albert et al. were trustees of a church known as the “ All Saints Evangelical Lutheran Church.” On Nov. 28,1888, the trustees went into possession of a lot of ground with a brick and stone building thereon, under an agreement to purchase the lot and building.…
1Opinion of the Court
Opinion by
Mr. Justice Mitchell,
The title of the church did not accrue until March, 1889, for whatever its equitable rights in the building may have been prior to that date, the deed was not made until then, and it does not appear in the evidence that the former owner did not receive, for his own use, the rent paid up to that time by the city for the rooms occupied by the public school. The most therefore that the church could claim in the way of exemption would be for the proportion of the tax due for the last ten months of the year. Whether the tax could be thus apportioned we do not decide.…
2Cases cited7 opinions
- Moore v. TaylorSupreme Court of Pennsylvania · 1892
- County of Erie v. City of ErieSupreme Court of Pennsylvania · 1886
- Wagner Free Institute v. PhiladelphiaSupreme Court of Pennsylvania · 1890
- Sewickley Borough v. SholesSupreme Court of Pennsylvania · 1888
- General Assembly v. GratzSupreme Court of Pennsylvania · 1891
2 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Dornan v. Philadelphia Housing AuthoritySupreme Court of Pennsylvania · 1938
- Young Mens Christian Assoc. of Germantown v. Phila.Supreme Court of Pennsylvania · 1936
- Commonwealth v. Great American Indemnity Co.Supreme Court of Pennsylvania · 1933
- Dougherty, Tr. v. PhiladelphiaSupreme Court of Pennsylvania · 1934
- Oklahoma County v. Queen City Lodge No. 197, I. O. O. F.Supreme Court of Oklahoma · 1945
53 more not listed; retrieve them via the Exa API.