Beltzhoover Borough v. Heirs of Beltzhoover
Supreme Court of Pennsylvania
Appeal, No. 135, Oct. T., 1895, by defendants, from judgment of O. P. No; 1, Allegheny Co., March T., 1895, No. 131, for want of a sufficient affidavit of defense. Scire facias sur municipal lien. From the record it appeared that certain street improvements were made by the borough of Beltzhoover on Beltzhoover avenue, and the sum of §581.72 was assessed by viewers on the Beltzhoover family burying ground.
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Appeal, No. 135, Oct. T., 1895, by defendants, from judgment of O. P. No; 1, Allegheny Co., March T., 1895, No. 131, for want of a sufficient affidavit of defense. Scire facias sur municipal lien. From the record it appeared that certain street improvements were made by the borough of Beltzhoover on Beltzhoover avenue, and the sum of §581.72 was assessed by viewers on the Beltzhoover family burying ground. On October 15,1894, a lien was entered against said burial ground for the amount of said assessment, which assessment said lien claims was made by order of councils of the borough, “ in…
1Opinion of the Court
Opinion by
Mr. Justice Green,
In the case of SewicHey M. E. Church’s Appeal, 165 Pa. 475, we decided that church property was not exempted from liability to pay assessments for local improvements. We held that such special assessments were not general taxation and therefore did not come within the operation of the constitutional exemptions from taxation of churches and other properties designated.
Again, in the case of City of New Castle v. Stone Church Graveyard et al., 172 Pa. 86, we held that a graveyard was not exempt from such assessments for the same reasons expressed in the decision of…
2Cases cited6 opinions
- Broad StreetSupreme Court of Pennsylvania · 1895
- Frederick StreetSupreme Court of Pennsylvania · 1892
- Wistar v. City of PhiladelphiaSupreme Court of Pennsylvania · 1878
- Northern Liberties v. Coates's HeirsSupreme Court of Pennsylvania · 1851
- Hand v. FellowsSupreme Court of Pennsylvania · 1892
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Harrisburg v. Cemetery Assn., Aplnt.Supreme Court of Pennsylvania · 1928
- City of Gary v. Gary Oakhill Cemetery Ass'nIndiana Supreme Court · 1917
- City of New Castle v. Berger's HeirsSuperior Court of Pennsylvania · 1920
- Meadville City v. Odd Fellows' HomeSuperior Court of Pennsylvania · 1937
- Philadelphia, to Use v. BlackSuperior Court of Pennsylvania · 1935
3 more not listed; retrieve them via the Exa API.