Ferguson v. Pittsburgh

Citations

• 159 Pa. 435
• 28 A. 118
• 1894 Pa. LEXIS 861

Syllabus

<p>Appeals from tax assessments — Penalty—Act of April 19, 1889.</p> <p>Under the act of April 19, 1889, P. L. 37, relating to appeals from tax assessments, and providing that appeals “ shall not prevent the collection of the taxes,” if the city does not attempt to collect the taxes pending the appeal, it will be assumed that it voluntarily decided to await the event of judgment on appeal, before treating the taxpayer as delinquent, and if, as soon as the appeal is determined, the appellant promptly tenders the amount properly owing by him, the penalty for nonpayment of the tax at the time it was due cannot be exacted from him by the city.</p> <p>Statutes — Repeal—Collector of delinquent taxes of Pittsburgh — Acts of March 15, 1878, and March 22, 1877.</p> <p>The office of collector of delinquent taxes of the city of Pittsburgh was not abolished by the act of March 15, 1878, P. L. 7. The act of March 22, 1877, P. L. 17, which established the office, was repealed only as to those particular’s wherein it is inconsistent with the act of 1878.</p>