Albright v. Van Nort

Citations

• 121 Pa. 118
• 15 A. 473
• 1888 Pa. LEXIS 655

Syllabus

<p>1. For an erroneous assessment of taxes for state purposes under the act of June 30, 1885, P. L. 193, the remedy afforded to the tax payer on an appeal to the commissioners, is an ample remedy, and may be regarded as exclusive, except perhaps in extraordinary cases.</p> <p>2. When a tax payer, refusing to make a return of property taxable under said act, by his silence acquiesced in that made by the assessor, and, having had knowledge of an erroneous assessment, when the day of appeals has passed still refuses on an application for relief to make the corrected return authorized by the act, he is without equity to entitle him to have the collection of the tax restrained by an injunction.</p> <p>,3. Where the general power to assess for taxes exists, the proper remedy for illegal taxation is by an appeal to those to whom the appeal is required to be taken •; and if none be given the courts cannot revise the judgment of the tax officers : Hughes v. Kline, 30 Pa. 227 ; Clinton Sch. D.’s App., 56 Pa. 315, followed.</p>