Commonwealth ex rel. School Directors v. Wheelock

Citations

• 13 Pa. Super. 282
• 1900 Pa. Super. LEXIS 148

Syllabus

<p>Taxation of land divided by borough lines — Act o/-1842.</p> <p>Under the Act of July 11, 1842, P. L. 821, seo. 59, taxes should be assessed in the township in which the mansion house is situate where township lines divide the tract of land and a portion of the farm is located within an adjoining borough.</p> <p>The rule is not changed by the fact that a house larger than the mansion house is situated on the land in the borough which the owner permits his mother and sister to occupy rent free; but the house in the borough whether rented or occupied rent free by mother and sister is liable to assessment in the borough as a distinct tenement without however drawing to it any portion of the farm whether in the borough or township not in the exclusive possession of the tenants.</p>