Rockhill Iron & Coal Co. v. Fulton County

Citations

• 204 Pa. 44
• 53 A. 530
• 1902 Pa. LEXIS 588

Syllabus

<p>Constitutional law—Title of statute—Taxation—Act of April 19, 1889, P. L. 87.</p> <p>The Act of April 19, 1889, P. L. 87, entitled “ An act authorizing appeals from assessments of taxes in this commonwealth to the court of common pleas,” is not defective in title, and is constitutional.</p> <p>Taxation—Appeals from tax assessments—Practice, G. P.—Acts of April 19, 1889, and June 26, 1901, P. L. 601.</p> <p>Under the act of April 19, 1889, the court of common pleas is bound to hear the evidence and find the facts on appeals to it from the decision of the county commissioners as to tax assessments; and under the act of June 26, 1901, the appellate courts on appeals to them in such cases cannot limit themselves merely to an inspection of record as on a certiorari, but must review the judicial action of the court below on the evidence disclosed by the record.</p> <p>An order of the court of common pleas sustaining a tax assessment of $10.00 an acre on land as coal land, will be reversed where the evidence shows that other lands of the same character were assessed at $1.00 per acre, and two experienced engineers testify that they had carefully examined the lands and that while there were thin seams of coal in them, there was no workable coal, and that the lands were not coal lands, and had no value as such.</p>