Baldwin's Appeal

Copeland, P. J., tenth judicial district, specially presiding,

This matter comes before us on petition and answer in the nature of a demurrer.

Petitioner is the owner of real estate in the City of Erie, which was assessed for city tax purposes at the triennial assessment held in the year 1930. He now asks that the valuation placed upon this property in the 1930 triennial assessment may be changed — reduced—and that the taxes for the year 1933 be levied on this changed valuation. He alleges that the real estate has greatly depre*401ciated in value since the triennial assessment was made and that…