Hospital v. Philadelphia County
Supreme Court of Pennsylvania
IN this case the rector, churchwardens, &c., in trust for Christ Church Hospital, were plaintiffs, and the county of Philadelphia was defendant, arid a case was agreed upon to the following purport :— In an Act of 6th April, 1833, it was declared that it' appears that Christ Church Hospital has, for many years, afforded an asylum to numerous poor and distressed widows, &c., -and it was enacted that the.real property, including ground-rents, belonging and payable to the said…
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IN this case the rector, churchwardens, &c., in trust for Christ Church Hospital, were plaintiffs, and the county of Philadelphia was defendant, arid a case was agreed upon to the following purport :— In an Act of 6th April, 1833, it was declared that it' appears that Christ Church Hospital has, for many years, afforded an asylum to numerous poor and distressed widows, &c., -and it was enacted that the.real property, including ground-rents, belonging and payable to the said hospital,, “ shall be and reinain free from taxes.”, . , By a subsequent Act, passed on 14th April, 1851, it was…
1Opinion of the Court
The opinion of the Court was delivered by
Lewis, 0. J.
An unjust assessment of taxes is in general to be remedied by an appeal to the county commissioners. In Philadelphia, Schuylkill, and perhaps some other counties, there is a further appeal to the Court of Common Pleas. But that Court, by the terms of the statute, is limited in its authority over the matter, *231and must either affirm or reduce, the assessment. It cannot avoid it altogether. The Act of 1836, giving this appeal, does not seem intended for cases of persons or property not liable to assessment at all. In Massachusetts it has been…
2Cases cited1 opinion
- School Directors v. Carlisle BankSupreme Court of Pennsylvania · 1839
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- Tugboat Indian Co. v. A/S Ivarans RederiSupreme Court of Pennsylvania · 1939
- Wynnefield United Presbyterian Church v. City of PhiladelphiaSupreme Court of Pennsylvania · 1943
- Shenango Furnace Co. v. Fairfield TownshipSupreme Court of Pennsylvania · 1911
- De La Cuesta v. Insurance Co. of N. A., Pennsylvania Court of Common Pleas, Philadelphia County1890
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