Moore v. Lewis

CulveR, P. J.,

The court is asked in this case stated for a declaratory judgment upon the validity or invalidity of the Amendatory Act of April 28, 1927, P. L. 491, being Act No. 318 of the last session of the legislature.

*467The plaintiff is a resident citizen of Bradford County, owning five horses and eighteen neat cattle above the age of four years. Said horses have been assessed for taxable purposes for the year 1928 at the sum of $225, and said cattle at the sum of $270.

The question for our determination is whether or not these horses and cattle are liable to taxation for county purposes. 1

The…