Sailer's Appeal

Opinion by

Baldrige, J.,

This appeal is from an assessment of $23,000 by the board of revision of taxes on premises 229 West Walnut Lane, Philadelphia, for the year 1934, which was sustained by the court below.

The property in question was advertised for sale at • a cost of $500 to $525 by Samuel T. Freeman, an auctioneer, through the medium of newspapers, circulars, etc. The advertisement stated that the property would be sold free of mortgages, and that fifty per cent of the purchase price could remain on a mortgage against the premises. A number of people went through the property, which was…