Legal Opinion

Guthrie v. Pittsburg Dry Goods Co.

Superior Court of Pennsylvania

Decided July 13, 1911No. Appeal, No. 109PublishedCited by 7 opinions

Appeal, No. 109, April T., 1911, by defendant, iron order of C. P. Westmoreland Co., Nov. T., 1909, No. 517, making absolute rule for judgment for want of a sufficient affidavit of defense in case of Doty Guthrie and Robert M. Doty, Administrators of the Estate of D. B. Peoples, deceased, v. Pittsburg Dry Goods Company. Assumpsit to recover $806.30 paid by the tax collector of Derry township and for which the defendant is alleged to be liable.

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Appeal, No. 109, April T., 1911, by defendant, iron order of C. P. Westmoreland Co., Nov. T., 1909, No. 517, making absolute rule for judgment for want of a sufficient affidavit of defense in case of Doty Guthrie and Robert M. Doty, Administrators of the Estate of D. B. Peoples, deceased, v. Pittsburg Dry Goods Company. Assumpsit to recover $806.30 paid by the tax collector of Derry township and for which the defendant is alleged to be liable. Rule for judgment for want of a sufficient affidavit of defense. The court below filed the following opinion: The tax collector was charged in the…

1Opinion of the Court

Opinion by

Henderson, J.,

The tax which is the subject of the pending controversy was assessed pursuant to the provisions of the thirty-second section of the Act of April 29, 1844, P. L. 486, which so far as relates to the taxation of real estate is as follows: “From and after the passage of this act all real estate, to-wit: Houses, lands, lots of ground, and ground rents, mills and manufactories of all kinds, furnaces, forges, bloomeries, distilleries, sugar houses, malt houses, breweries, tan-yards, fisheries and ferries, wharves and all other real estate not exempt by law from taxation shall…

2Cases cited4 opinions

  1. Clinton School District's AppealSupreme Court of Pennsylvania · 1868
  2. Albright v. Van NortSupreme Court of Pennsylvania · 1888
  3. Stewart v. MapleSupreme Court of Pennsylvania · 1872
  4. Wharton v. Borough of BirminghamSupreme Court of Pennsylvania · 1861

3Cited by7 opinions

  1. Susquehanna Collieries Company's AppealSupreme Court of Pennsylvania · 1939
  2. In Re Appeals of Pittsburgh Terminal Coal Co.Superior Court of Pennsylvania · 1924
  3. Mesta Machine Company CaseSupreme Court of Pennsylvania · 1943
  4. Guerrein v. Pelham Electric Manufacturing Corp., Pennsylvania Court of Common Pleas, Erie County1954
  5. In Re Appeal of Pittsburgh Terminal Coal Corp.Superior Court of Pennsylvania · 1927

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