Central Pennsylvania Lumber Co.'s Appeal

Citations

• 232 Pa. 191
• 81 A. 204
• 1911 Pa. LEXIS 702

Syllabus

<p>Taxation — Unseated lands — Appeals—Revision of valuation — Intermediate years — County commissioners — Courts—Statutes—Construction —Constitutional law — Due process of law — Acts of April 8, 1804, P■ P. 517, April 15,1884, P• P- 509, May 15,1841, P. L. 898, July 87,1848, P. P. 441, April 19,1889, P. P. 87, and May 8,1909, P. L. 491.</p> <p>1. Our whole system of taxation is purely statutory and neither the county commissioners nor the courts have any power in the revision of valuation, or in the levy and assessment of taxes, except such as has been conferred by statute.</p> <p>2. Where appeals are taken under the acts of 1889 and June 26, 1901, P. L. 601, the courts sit in review for the purpose of making such order or decree as may seem equitable under the facts, but these acts do not confer upon the courts the power to treat the controversy on the broad principles of equity without reference to the requirements of the tax laws.</p> <p>3. By the provisions of the acts of 1804 and 1834, the legislature intended that the valuation of the triennial year should remain undisturbed for a period of three years except where buildings or other improvements had been destroyed after the valuation was adjusted; or “where coal, ore or other minerals .... have been mined out subsequently to such triennial assessment,” as provided by the Act of May 8, 1909, P. L. 491. It follows from the fact that the legislature has expressly provided what abatements can be made in the valuation of real estate that no other allowances can be legally made.</p> <p>4. Neither the county commissioners in the first instance, nor the court on appeal, have the power to reduce the assessed valuation of unseated lands in the intermediate years between triennial assessments by allowance for timber removed.</p> <p>5. The Pennsylvania system of taxation is consistent with natural justice, and the enforcement of the tax laws of this state does not deprive a taxpayer of his property without due process o