Kuhlman v. Smeltz

Citations

• 171 Pa. 440
• 33 A. 358
• 1895 Pa. LEXIS 1326

Syllabus

<p>Assessors—County assessor—Elections—Municipalities—Cities of the third class—Public officers—Statutes—Acts of April 5, 1867, and May 9, 1889.</p> <p>There is not and never has been in Pennsylvania a county assessor by name, and the act of May 9, 1889, P. L. 139, entitled “ An act to authorize the triennial election of the county assessors in cities of the third class, ” and providing that the voters of each ward shall elect a “ properly qualified person, according to law, to act as county assessor in each of said wards under existing laws,” did not establish a new office of county assessor, or provide for the election of a new officer of that name, but left the duties of making the assessment for county purposes in the same hands where they were before, and merely lengthened the term of the officials to three years; and it did not interfere in any other way with the act of April 5,-1867, P. L. 783, providing for the election in the city of Lancaster of “ one person as assessor for state, county and city purposes.”</p>