Edmonds's Appeal

Opinion by

Mr. Justice Kephart,

This is an appeal from a valuation fixed by the court below on an entire block between 25th, 26th, Reed and Dickinson Streets, in the City of Philadelphia. The assessment fixed by the board of revision at $1,080,000, on appeal was reduced by the court below to $1,005,000. Taxpayer appeals to this court.

On an appeal from the board of revision to the court of common pleas, from an assessment for taxes, the proceeding is de novo. A prima facie case is made out by placing the assessment in evidence. To rebut this prima facie case, testimony was taken on behalf of the…