Pittsburg v. Sterrett Subdistrict School

Citations

• 204 Pa. 635
• 61 L.R.A. 183
• 54 A. 463
• 1903 Pa. LEXIS 867

Syllabus

<p>Taxation—Local improvements—Exemption of public property—School district—Acts of February 12, 1869, P. L. 150, and May 16, 1891, P. L. 75.</p> <p>Statutes imposing assessments for local improvements are enacted in the exercise of the taxing power of the legislature, and notwithstanding the generality of the enumeration of the property affected, do not apply or relate to property held or used for public purposes by the state, or any of its political subdivisions.</p> <p>Real estate purchased and held by the board of directors of subschool districts created in the city of Pittsburg by the act of February 12, 1869, is not liable under the Act of May 16, 1891, P. L. 75, for assessments for grading, paving and curbing a street on which such real estate abuts. This is the case because (1) such real estate is public property, and therefore not taxable or assessable for public improvements under existing acts; (2) there are no provisions in the act of May 16, 1891, by which such an assessment can bo enforced; and (3) because taxation of any kind imposed upon school property would interfere with and defeat the commonwealth in maintaining the system of education required by the constitution .</p>