Baldwin Appeal

Opinion by

Rhodes, J.,

This appeal is from an order of the Court of Common Pleas of Erie County sustaining certain assessments of real estate made by the county commissioners acting as a board of revision of taxes.

Appellant, a builder, owned certain lots in the city of Erie. On August 31, 1940, when the inter-triennial assessments by the assessors should have been completed and returned, the lots were either vacant or houses were being built thereon. Appellee does not contend that the buildings eventually erected were assessable as improvements on August thirty-first. The triennial assessment…