Philadelphia Company's Petition

Citations

• 210 Pa. 490
• 60 A. 93
• 1904 Pa. LEXIS 911

Syllabus

<p>Constitutional law—Title of statute—Local and special legislation—Judicial proceedings—Uniformity—Act of July 9, 1897, P. L. 219—Taxation.</p> <p>The Act of July 9, 1897, P. L. 219, entitled “An act to provide for the classification of real estate and other property for purposes of taxation and for the election of assessors and for prescribing the duties thereof in cities of the second class,” is not unconstitutional, as either defective in title, or as local or special legislation, or as violating sec. 26, article 5 of the constitution which provides that “all laws relating to courts shall be general and of uniform operation.”</p> <p>Taxation—Appeals—Act of July 9, 1897, P. L. 219.</p> <p>Where a corporation assessed for taxation of its real estate under the Act of July 9, 1897, P. L. 219, has failed to exercise its right to appeal to the board of assessors, it cannot appeal to the court of common pleas.</p>