Jermyn v. Fowler

Citations

• 186 Pa. 595
• 40 A. 972
• 1898 Pa. LEXIS 1048

Syllabus

<p>Constitutional law— Taxation — Assessments — Triennial assessments— Annual assessments — Municipalities — Cities of the third class — Act of May 23, 1895.</p> <p>That the system prescribed by ail act of assembly is liable to abuse in no way affects its validity.</p> <p>The portion of the fifth section of the Act of May 23, 1895, P. L. 118, which authorizes the board of revision of taxes and appeals in cities of the third class to cause an assessment of property to be made other than in triennial years, is not unconstitutional, either as being an illegal delegation of legislative power or as involving local legislation in violation of section 7 of article 3, of the constitution of Pennsylvania.</p> <p>Where valuations of property in a city of the third class are made by a so-called assistant assessor, and are reported by him to the board of assessors which adopts the same, they become the valuations of the board, and the assessments are not rendered illegal by the fact that the assistant assessor is not a legal officer.</p>