Philadelphia v. St. Elizabeth's Church
Superior Court of Pennsylvania
Appeal, No. 180, Oct. T., 1910, by defendants, from judgment of C. P. No. 4, Phila. Co., Dec. T., 1909, No. 1,540, M. L. D. on case stated in suit of City of Philadelphia v. The Rector, Churchwardens and Vestrymen of St. Elizabeth’s Church of Philadelphia, owner. Case stated to determine whether a clergy house was exempt from taxation. The facts are stated in the opinion of the Superior Court.
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Appeal, No. 180, Oct. T., 1910, by defendants, from judgment of C. P. No. 4, Phila. Co., Dec. T., 1909, No. 1,540, M. L. D. on case stated in suit of City of Philadelphia v. The Rector, Churchwardens and Vestrymen of St. Elizabeth’s Church of Philadelphia, owner. Case stated to determine whether a clergy house was exempt from taxation. The facts are stated in the opinion of the Superior Court. The court in an opinion by Carr, J., entered judgment for plaintiff on the case stated. Error assigned was the judgment of the court.
1Opinion of the Court
Opinion by
Morrison, J.,
The basis of this suit is a tax lien, and an amicable action was entered by agreement with the same force and effect as if a writ of scire facias sur claim had been issued and served and returned by the sheriff in accordance with the act of June 4, 1901. Preliminary notice waived. The facts are all stated in the form of a case stated for the judgment of the court below, each party reserving the right of appeal. The single assignment of error is: "The learned court erred in entering judgment on the case stated in favor of the plaintiff.” The following facts are taken…
2Cases cited6 opinions
- Philadelphia v. BarberSupreme Court of Pennsylvania · 1894
- American Sunday School Union v. City of PhiladelphiaSupreme Court of Pennsylvania · 1894
- Moore v. TaylorSupreme Court of Pennsylvania · 1892
- Mullen v. Commissioners of Erie CountySupreme Court of Pennsylvania · 1877
- Pocono Pines Assembly v. Monroe CountySuperior Court of Pennsylvania · 1905
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3Cited by7 opinions
- Laymen's Week-End R.L. of Phila. v. ButlerSuperior Court of Pennsylvania · 1923
- Second Church of Christ Scientist v. PhiladelphiaSupreme Court of Pennsylvania · 1959
- Parmentier, Trustees', AppealSuperior Court of Pennsylvania · 1939
- Reform Congregation Oheb Sholom v. Berks County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2004
- Second Church of Christ Scientist v. PhiladelphiaSuperior Court of Pennsylvania · 1959
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