Manor Real Estate & Trust Co. v. Cooner

Citations

• 209 Pa. 531
• 58 A. 918
• 1904 Pa. LEXIS 666

Syllabus

<p>Taxation—Tax assessment—County commissioners—Board of revision— Oath.</p> <p>A failure of county commissioners to be sworn as a board of revision does not invalidate a tax assessment made by them when acting as such aboard.</p> <p>Taxation—Tax assessment—Transcript—Act of April 15, 1834, P. L. 509—Costs.</p> <p>A tax assessment is not invalid because the county commissioners acting as a board of revision send to the assessor the original instead of a transcript of the triennial assessment as required by sec. 11 of the Act of April 15, 1834, P. L. 509.</p> <p>Where a bill in equity is filed to declare invalid a tax assessment because of irregularities of the county commissioners, and it appears that the county commissioners were guilty of irregularities, but not of such a character as to invalidate the assessment, the court in dismissing the bill may properly impose the costs upon the county.</p>