Academy of Fine Arts v. Philadelphia County
Supreme Court of Pennsylvania
Error to the District Court of Philadelphia. This was an action by the Pennsylvania Academy of Pine Arts v. The County of Philadelphia, to recover back certain taxes, county rates and levies, assessed for the year 1852, on the building on Chestnut street, Philadelphia, owned by the said corporation and occupied by it for the exhibition of its works of art, &c.
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Error to the District Court of Philadelphia. This was an action by the Pennsylvania Academy of Pine Arts v. The County of Philadelphia, to recover back certain taxes, county rates and levies, assessed for the year 1852, on the building on Chestnut street, Philadelphia, owned by the said corporation and occupied by it for the exhibition of its works of art, &c. On the part of the plaintiff, it was claimed that the said building was exempt from taxation under the 29th section of the Act of 16th April, 1838, which is as follows: “ That from and after the first day of May next, all churches,…
1Opinion of the Court
The opinion of the Court was delivered by
Lewis, J.
This Court has repeatedly declared it to be a rule of the public law that taxes shall be assessed in such manner that all the citizens may pay their quota in proportion to their abilities and the advantages they deriye from the society: Hood’s Estate, May, 1853; Vattel, Kent, &c. All laws exempting any portion of the people or property from bearing a proper share of the public burdens, unless in consideration of adequate contributions to the community in some other form, are therefore unjust. To create privileged classes, and to exempt them…
2Cited by18 opinions
- Commonwealth v. Sunbeam Water Co.Supreme Court of Pennsylvania · 1925
- Commonwealth v. Lowry-Rodgers Co.Supreme Court of Pennsylvania · 1924
- Nelson v. McKenzie-hague Co.Supreme Court of Minnesota · 1934
- Fischer v. PittsburghSuperior Court of Pennsylvania · 1955
- Commonwealth v. Lackawanna I. & C. Co.Supreme Court of Pennsylvania · 1889
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