Lackawanna Co. v. Commonwealth

Citations

• 156 Pa. 477
• 26 A. 1119
• 1893 Pa. LEXIS 1373

Syllabus

<p>[Marked to be reported.]</p> <p>Taxation — Revenue commissioners — Division of county — Transfer of credit from old, county to new — Act of May 24, 1878.</p> <p>Under the aet- of May 24, 1878, P. L. 126, the powers of the board of revenue commissioners are limited to the equalization of the valuation of property taxable for state purposes, and it has no authority where a county has been divided to apportion a credit allowed by the commonwealth to the old county and transfer a part of it to the new county: Com. v. Luzerne Co., 1 Mona. 418.</p> <p>Board of public accounts — Charging back void settlement of revenue commissioners — Act of April 8, 1869.</p> <p>The board of public accounts, composed of the auditor general, state treasurer and attorney general, has authority, under the act of April 8, 1869, P. L. 19, to revise and reopen such illegal settlement of the board of revenue commissioners and charge back to the old county the credit taken from it, where the action of the board of revenue commissioners has been declared illegal by the court.</p> <p>Tax settlement — Collateral attack.</p> <p>The action of the board of revenue commissioners in such case being beyond its powers and void, is not conclusive until appealed from, and its validity may be attacked collaterally.</p>