Washington County v. Marquis
Supreme Court of Pennsylvania
Appeal, No. 114, Oct. T., 1911, by defendant, from order of C. P. Washington Co., Aug. Term, 1910, No. 138, dismissing appeal from tax settlement in case of Washington County v. W. E. Marquis. Appeal from tax assessment.
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Appeal, No. 114, Oct. T., 1911, by defendant, from order of C. P. Washington Co., Aug. Term, 1910, No. 138, dismissing appeal from tax settlement in case of Washington County v. W. E. Marquis. Appeal from tax assessment. Before McIlvaine, P. J. At the hearing the court under objection- and exception overruled various offers to prove the general reputation in the locality as to the character, thickness, quality and value of the coal vein under the land assessed. [1-6] The court entered a decree nisi sustaining the assessment. The appellant filed various exceptions to the findings of fact.…
1Opinion of the Court
Opinion by
Mr. Justice Elkin,
This is a voluminous record and we have examined it *557with care. There are twenty-one assignments of error covering many pages, but the legal questions involved are few and simple. To consider each assignment in detail would unnecessarily prolong the discussion without serving any useful purpose. While it is true when the case came into the court below on appeal from the valuation fixed by the board of revision, the proceeding was de novo, it is equally true that a prima facie case was made out by the county introducing in evidence the assessment books of record in…
2Cases cited2 opinions
- Philadelphia & Reading Coal & Iron Co. v. Northumberland County CommissionersSupreme Court of Pennsylvania · 1911
- Lehigh & Wilkes-Barre Coal Co.'s AssessmentSupreme Court of Pennsylvania · 1909
3Cited by20 opinions
- Buhl Foundation v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1962
- Appeal of Pennsylvania Co. for Insurances on Lives & Granting AnnuitiesSupreme Court of Pennsylvania · 1924
- Kaemmerling's AppealSupreme Court of Pennsylvania · 1924
- Kemble's EstateSupreme Court of Pennsylvania · 1924
- Dubois's AppealSupreme Court of Pennsylvania · 1928
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