La Plume Borough v. Gardner

Citations

• 148 Pa. 192
• 23 A. 899
• 1892 Pa. LEXIS 945

Syllabus

<p>Constitutional law — Constitution, article III, section 3 — Subject of act to be expressed in title — Taxation—Assessment of land divided by borough lines — Act of June 1, 1883, P. L. 51, in part unconstitutional.</p> <p>The act of June 1, 1883, P. L. 51, entitled “.An act to require assessors of townships to assess all seated lands in the county in which the mansion house is situated, where county lines divide a tract of land,” and which provides that “ the assessors of the several counties within this commonwealth shall on seated lands make the assessment in the county in which the mansion house is situate when county lines divide a tract of land; and when lines which separate a borough from township, or one borough from another, pass through the lauds of any person, such lands shall be assessed where the mansion is situated,” is unconstitutional, so far as concerns township and borough lines, where they are not also the lines of a county, for the reason that there is nothing in the title of the act to give notice that lands divided by township and borough lines are affected by it.</p>