Philadelphia v. Kolb

Opinion by

Mr. Justice Frazer,

The City of Philadelphia sued to recover personal property taxes amounting to $5,532.06 with penalties and interest, covering assessments against defendant for the years 1920, 1921 and 1922. The action was brought in assumpsit pursuant to the Act of July 11, 1923, P. L. 1038, relating to the collection of taxes in cities of the first and second classes. Defendant’s affidavit of defense averred the assessments were arbitrary, unlawful and unjust, and contrary to the provisions of section 5 of the Act of June 17, 1913, P. L. 507, for the reason that the amount was…