Lea v. Bumm
Supreme Court of Pennsylvania
Error to the Court of Common Pleas, No. 4, of Philadelphia county: Of January Term 1876, No. 90. Assumpsit by Henry C. Lea, a tax-payer, against Henry Bumm, the collector of delinquent taxes of Philadelphia county, to recover back the public building taxes paid by him under protest.
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Error to the Court of Common Pleas, No. 4, of Philadelphia county: Of January Term 1876, No. 90. Assumpsit by Henry C. Lea, a tax-payer, against Henry Bumm, the collector of delinquent taxes of Philadelphia county, to recover back the public building taxes paid by him under protest. It appeared that the plaintiff paid the taxes in question to the deputy after a distress had been levied in one case and threatened in another case, and that he accompanied his payments by written protests against being compelled to pay. The defendant offered in evidence the Act of August 5th 1870 (Pamph. L. 1871,…
1Opinion of the Court
The judgment of the court was entered January 15th 1877,
2Per curiam
We perceive no sufficient ground to arrest the collection of taxes laid by the city upon the citizens under the ordinances in evidence, by declaring the tax of the plaintiff illegal. There is no good reason to doubt the constitutionality of so much of the Act of 5th August 1870, as provides for the erection of public buildings upon the Penn squares, after their selection as the site by a vote of the people. The raising of taxes for the purpose is an *238evident and germane consequence of the lawful erection of these buildings. If there be…
3Cited by6 opinions
- Genkinger v. New CastleSupreme Court of Pennsylvania · 1951
- Southwest Delaware County Municipal Authority v. Aston TownshipSupreme Court of Pennsylvania · 1964
- Rothermel v. Meyerle, Pennsylvania Court of Common Pleas, Berks County1890
- Rutenberg v. PhiladelphiaSupreme Court of Pennsylvania · 1937
- Capece v. Bushinski, Pennsylvania Court of Common Pleas, Lehigh County1922
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