Elliot v. Philadelphia

Citations

• 229 Pa. 215
• 78 A. 107
• 1910 Pa. LEXIS 576

Syllabus

<p>Municipal corporations — Cities of first class — Increase of indebtedness —Taxable 'property — Last assessed valuation — Acts of April 20, 1874, P. L. 65, and May IS, 1856, P. L. 567 — Constitution, art. IX, sec. 8— Taxes — Personal securities.</p> <p>1. The last preceding assessed valuation of taxable property to be taken under the Act of April 20, 1874, P. L. 65, as the basis for computing the two per centum borrowing limit of the city of Philadelphia for the year 1910, under art. IX, sec, 8, of the constitution providing that “The debt of any county, city, borough, township, school district or other municipality, or incorporated district, except as herein provided, shall never exceed seven per centum upon the assessed value of the taxable property therein, nor shall any such municipality or district incur any new debt, or increase its indebtedness to an amount exceeding two per centum upon such assessed valuation of property, without the assent of the electors thereof at a public election in such manner as shall be provided by law,” is the assessment made by the assessors in 1909, as revised by the board of revision and certified to the receiver of taxes on or before February 1, 1910, in accordance with the provisions of the Act of May 13, 1856, P. L. 567. The practice giving the board of revision equitable supervision over the assessments after the duplicates are in the hands of the receiver of taxes for collection is of doubtful authority and should not be encouraged.</p> <p>2. The law requires all the preliminary steps in the valuation of property to be taken so that the assessment shall be completed when the duplicates are certified to the receiver of taxes on or before February 1, and all of these things are presumed to have been done, and in contemplation of law have been done when the board of revision certifies the duplicates to the receiver of taxes for collection.</p> <p>3. The character of a tax is determined by the act which authorizes its impositi