Jackson Appeal

Opinion

Per Curiam,

These are appeals by the City of Lancaster and by the owner of the premises located at 149-151 North *457Queen Street, Lancaster, from a decision of the Court of Common Pleas of Lancaster County fixing the assessment of the premises for the year 1959 at $85,000.

We are of the opinion that we do not have jurisdiction to entertain this appeal, and that we should set forth the reasons for our conclusion.1

The City of Lancaster is a city of the third class and the assessments of real estate for city tax purposes are made under The Third Class City Code of June 23, 1931, P. L. 932, as…