City of Philadelphia v. Union Burial Ground Society
Supreme Court of Pennsylvania
Appeal, No. 186, July T., 1895, by defendant, from order of C. P. No. 1, Phila. Co., Dee. T., 1889, No. 605, making absolute a rule for judgment for want of a sufficient affidavit of defense. Scire facias sur municipal claim.
Read the full summary
Appeal, No. 186, July T., 1895, by defendant, from order of C. P. No. 1, Phila. Co., Dee. T., 1889, No. 605, making absolute a rule for judgment for want of a sufficient affidavit of defense. Scire facias sur municipal claim. The claim was as follows : “ The City of Philadelphia hereby files its claim against all that certain lot or piece of ground used as the Union Burial Ground, situate on the west side of Parker street, extending northward from the north side of Federal street in 2nd ward of City of Philadelphia containing in front or breadth on said Parker street 376 feet of a foot and…
1Opinion of the Court
Opinion by
Mb,. Justice Gbeen,
We feel obliged to hold that the question at issue in this case is res adjudicata. The distinction between municipal assessments for the payment of local improvements, and general taxes intended for general governmental purposes, as they are affected by exemption laws, was fully pointed out and discussed in the opinion delivered by Mr. Chief Justice Stebbett in the case of Broad Street, 165 Pa. 475. It was there said that, “The constitutional exemption relates to taxes proper, or general public contributions, levied, and collected by the state or by its authorized…
2Cases cited6 opinions
- Illinois Central Railroad v. DecaturSupreme Court of the United States · 1893
- Michener v. City of PhiladelphiaSupreme Court of Pennsylvania · 1888
- Broad StreetSupreme Court of Pennsylvania · 1895
- Philadelphia v. Pennsylvania HospitalSupreme Court of Pennsylvania · 1893
- New Castle City v. Stone Church GraveyardSupreme Court of Pennsylvania · 1895
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Evans v. West Norriton Township Municipal AuthoritySupreme Court of Pennsylvania · 1952
- Southwest Delaware County Municipal Authority v. Aston TownshipSupreme Court of Pennsylvania · 1964
- Hollywood Cemetery Assn. v. PowellCalifornia Supreme Court · 1930
- Harrisburg v. Cemetery Assn., Aplnt.Supreme Court of Pennsylvania · 1928
- Raleigh Cemetery Ass'n v. City of RaleighSupreme Court of North Carolina · 1952
3 more not listed; retrieve them via the Exa API.