Philadelphia Company's Petition
Supreme Court of Pennsylvania
Appeal, No. 140, Oct. T., 1904, by Philadelphia Company, from order of C. P. No. 1, Allegheny Co., March T., 1904, No. 649, to strike off appeal from Board of Assessors In re Petition of Philadelphia Company. Rule to strike off appeal from the board of assessors.
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Appeal, No. 140, Oct. T., 1904, by Philadelphia Company, from order of C. P. No. 1, Allegheny Co., March T., 1904, No. 649, to strike off appeal from Board of Assessors In re Petition of Philadelphia Company. Rule to strike off appeal from the board of assessors. Before Macearlane, J. From the record it appeared that the Philadelphia Company presented its petition to the court of common pleas setting forth that the board of assessors of the city of Allegheny had assessed its real estate in the ninth ward of said city at the sum of $1,019,450, which was excessive, unreasonable and beyond its…
1Opinion of the Court
Opinion by
Mil Chief Justice Mitchell,
The appeal from the assessment to the court below was admittedly too late under the terms of the Act of July 9, 1897, P. L. 219, which by the proviso to section 2 require that *492“ such appeals shall be taken to such court within thirty days after final action by the assessors as aforesaid.”. It is objected, however, that this proviso is unconstitutional, because (A) the subject of appeals is not expressed in the title of the act; (6) it is a local or special law regulating practice and jurisdiction in a judicial proceeding, and (c) it violates section 26 of…
2Cases cited2 opinions
- Rockhill Iron & Coal Co. v. Fulton CountySupreme Court of Pennsylvania · 1902
- Bruce v. PittsburgSupreme Court of Pennsylvania · 1895
3Cited by6 opinions
- Suermann v. Hadley, Treas. (White)Supreme Court of Pennsylvania · 1937
- Pittsburgh School District v. E. S. S. Land Co.Superior Court of Pennsylvania · 1940
- Philadelphia v. DoughertySuperior Court of Pennsylvania · 1943
- Pittsburg Brewers' & Bottlers' Supply Company's Mercantile TaxSuperior Court of Pennsylvania · 1909
- City of Pittsburgh v. PhelanSuperior Court of Pennsylvania · 1925
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