Beltzhoover Borough v. Heirs of Beltzhoover

Citations

• 173 Pa. 213
• 37 W.N.C. 573
• 33 A. 1047
• 1896 Pa. LEXIS 685

Syllabus

<p>[Marked to be reported.]</p> <p>Municipal lien — Exemption from taxation — Graveyard.</p> <p>A graveyard, like church property, is not exempt from liability to pay assessments for local improvements, inasmuch as such assessments are not, general taxation within 'the operation of the constitutional exemptions from taxation of churches and other properties designated.</p> <p>Boroughs — Street improvement — Statutes—Bepeal—Acts of April 23, 1889, and May 16, 1891.</p> <p>The act of April 23, 1889, P. L. 44, relating to street improvements in boroughs is not repealed by the act of May 16, 1891, P. L. 80, as the two acts afford schemes for street improvements, not at all repugnant to each other. Hand v. Fellows, 148 Pa. 456, and Frederick St., 150 Pa. 202, followed.</p> <p>Municipal liens — Scire facias — Appearance—Service.</p> <p>Objections to the service of a scire facias sur municipal lien cannot be heard, where the record discloses a general appearance for all of the defendants, and a general affidavit of defense for all.</p> <p>A municipal lien may be filed against the heirs of a decedent, as heirs, without giving their specific names.</p> <p>A municipal lien against the “Heirs of Jacob Beltzhoover, owners or reputed owners,” is valid.</p>