Mulberger v. Indiana County

Langham, P. J.,

— The question presented in the above stated cases is whether or not farmers of South Mahoning, Rayne and White Town*98ships should be valued and assessed with occupations and subject to taxation thereon.

We are not passing upon the question of whether or not the taxing authorities should have levied the occupation assessment and tax on farmers, but we are called upon to say whether there is authority of law to levy such tax when the necessity exists. We are not concerned personally or officially in what the assessors or county commissioners do, so long as they perform their duties…