Hickey's Appeal

Opinion by

Mr. Chief Justice Kephart,

The assessment of the premises here involved was fixed by the board of revision of taxes at $42,900. On appeal to the common pleas the assessment was sustained. The Superior Court reversed the court below and remitted the record.

The sole question involved in this appeal is whether or not the price obtained for a property at public sale under order of the orphans’ court in partition proceedings is conclusive of its value for the purposes of assessment. The common pleas held it was merely evidence of value. The Superior Court, however, took the position it…