Commonwealth v. Woods
Supreme Court of Pennsylvania
Error to the District Court of Allegheny county. This was a scire facias sur municipal claim by the Commonwealth of Pennsylvania, for the use of the Mayor, Aldermen, and Citizens of Pittsburgh, against Robert Woods, for $33.30, being the amount assessed upon defendant’s property on Fourth street, for the construction of a sewer in Cherry alley, extending from Diamond street to the Monongahela river.
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Error to the District Court of Allegheny county. This was a scire facias sur municipal claim by the Commonwealth of Pennsylvania, for the use of the Mayor, Aldermen, and Citizens of Pittsburgh, against Robert Woods, for $33.30, being the amount assessed upon defendant’s property on Fourth street, for the construction of a sewer in Cherry alley, extending from Diamond street to the Monongahela river. By an act relating to the city of Pittsburgh, passed 22d April 1858, sect. 1, it was enacted, that the Select and Common Councils of the city of Pittsburgh be and they are hereby authorized, when…
1Opinion of the Court
The opinion of the court was delivered, by
Read, J.
In an opinion delivered in 1851 by Judge Ruggles, in the Court of Appeals, 4 Comstock 438, the following language is used: “ In the province and state of New York the system of taxation for local purposes by assessing the burthen according to the benefit, has been in force for more than one hundred and fifty years.” This case overruled the decision of the Supreme Court of the second judicial district, an inferior tribunal, in The People v. The Mayor, &c., of Brooklyn, 6 Barb. 209, and established finally that such an assessment Avas a tax…
2Cases cited3 opinions
- Pennock v. HooverSupreme Court of Pennsylvania · 1835
- M'Masters v. CommonwealthSupreme Court of Pennsylvania · 1834
- People v. Mayor of BrooklynNew York Supreme Court · 1849
3Cited by5 opinions
- Michener v. City of PhiladelphiaSupreme Court of Pennsylvania · 1888
- Allegheny City v. West. Penna. R.Supreme Court of Pennsylvania · 1891
- Anderson v. Lower Merion TownshipSupreme Court of Pennsylvania · 1907
- Upper Merion Township v. Stewart, Pennsylvania Court of Common Pleas, Montgomery County1967
- Scranton v. KoehlerSuperior Court of Pennsylvania · 1900