Christley v. Butler County
Superior Court of Pennsylvania
Appeal, No. 91, April T., 1908, by plaintiff, from judgment of C. P. Butler Co., June T., 1907, No. 51, for defendant on case stated in suit of A. M. Christley v. Butler County. Case stated to determine liability for tax. The case stated was as follows: That A. M. Christley, plaintiff above named, was and is the owner of a tract of 170 acres, more or less, of land, situate in Centre township, Butler county, Pa.
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Appeal, No. 91, April T., 1908, by plaintiff, from judgment of C. P. Butler Co., June T., 1907, No. 51, for defendant on case stated in suit of A. M. Christley v. Butler County. Case stated to determine liability for tax. The case stated was as follows: That A. M. Christley, plaintiff above named, was and is the owner of a tract of 170 acres, more or less, of land, situate in Centre township, Butler county, Pa. That the said land was duly and regularly assessed by the proper assessor of said Centre township at the triennial assessment for the year 1907, for purposes of taxation, and the said…
1Opinion of the Court
Opinion by
Morrison, J.,
The single question raised by this appeal is the constitutionality of the Act of assembly of April 20, 1905, P. L. 246, exempting certain real estate from taxation. It must be conceded that without that act of assembly the plaintiff’s real estate was made, by the constitution and the general taxation laws of the state, subject to taxation precisely like similar property of other owners, “within the territorial limits of the authority levying the tax.” We think the act of April 20, *361905, is an attempt by the legislature to exempt a class of real estate from taxation…
2Cases cited4 opinions
- Estate of CopeSupreme Court of Pennsylvania · 1899
- City of Erie v. GriswoldSupreme Court of Pennsylvania · 1898
- Franklin v. HancockSuperior Court of Pennsylvania · 1901
- City of Erie v. GriswoldSuperior Court of Pennsylvania · 1897
3Cited by4 opinions
- Madway v. Board for the Assessment & Revision of TaxesSupreme Court of Pennsylvania · 1967
- Clearfield Bituminous Coal Corp. v. ThomasSupreme Court of Pennsylvania · 1939
- Atlas Metal Stamping Co. v. City of Philadelphia, Pennsylvania Court of Common Pleas, Philadelphia County1947
- Warren Library Ass'n v. Miller, Pennsylvania Court of Common Pleas, Warren County1931