Legal Opinion

Reading v. Berks County

Superior Court of Pennsylvania

Decided March 12, 1903No. Appeal, No. 208PublishedCited by 8 opinions

Appeal, No. 208, Oct. T., 1902, by defendants, from decree of C. P. Berks Co., Equity Docket, 1902, No. 809, on bill in equity in case of Reading v. Berks County, Lower Alsace Township and John R. Folk, Tax Collector. Bill in equity for an injunction to restrain the collection of a tax.

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Appeal, No. 208, Oct. T., 1902, by defendants, from decree of C. P. Berks Co., Equity Docket, 1902, No. 809, on bill in equity in case of Reading v. Berks County, Lower Alsace Township and John R. Folk, Tax Collector. Bill in equity for an injunction to restrain the collection of a tax. On motion to dissolve preliminary injunction, Swartz, P. J., ■specially presiding, filed the following opinion : The application to dissolve the preliminary injunction was heard upon the allegations of the bill, no testimony having been offered by either party. The city of Reading is a city of the third class.…

1Opinion of the Court

Opinion by

Beaver,

The township of Lower Alsace adjoins the city of Reading. Within its borders are situate the intake dam or reservoir of the waterworks belonging to the city of Reading and a portion of land used as a public park. The municipal authorities of the township assessed for all the purposes of taxation for which real estate is liable to assessment all of the land owned by the city of Reading in connection with their waterworks, except the part actually covered by the dam, and all of the public park property. No appeal appears to have been taken from the assessment and, when taxes…

2Cited by8 opinions

  1. City of Traverse City v. Township of BlairMichigan Supreme Court · 1916
  2. Wilkinsburg Boro. v. School DistrictSupreme Court of Pennsylvania · 1929
  3. Robb v. PhiladelphiaSuperior Court of Pennsylvania · 1904
  4. County of Anoka v. City of St. PaulSupreme Court of Minnesota · 1935
  5. Assessments Against State Armory, Pennsylvania Department of Justice1925

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