City of Philadelphia v. Pennsylvania Institution for the Instruction of the Blind

Citations

• 28 Pa. Super. 421
• 1905 Pa. Super. LEXIS 215

Syllabus

<p>Taxation — Exemption—Charity—Portion 'of year — Appeals—Tax lien.</p> <p>Tax is assessed in Philadelphia prior to the beginning of the tax year, and the whole tax is due at the beginning of the year. If no appeal is taken from the assessment of the tax, the decision of the taxing officers becomes final and conclusive.</p> <p>A defense in a scire facias on a tax lien, which alleges that after the liability for tax became fixed for the year the property was devoted to a use which exempted it from taxation, is not available.</p> <p>There is no statute which provides for the exemption for a portion of a year, of property which may be applied during the tax year to such uses as exempted it from taxation.</p>