Schmuck v. Hartman

Citations

• 222 Pa. 190
• 70 A. 1091
• 1908 Pa. LEXIS 678

Syllabus

<p>Appeals — Right of appeal — Tax assessment — Certiorari.</p> <p>While no right of appeal from a judgment of the court below, in favor of a taxpayer as against a tax assessment, is given by any statute, the Supreme Court by reason of its general jurisdiction to examine and correct errors of the lower courts, will treat an appeal from such a judgment as a certiorari, and will correct any error disclosed on the face of the record.</p> <p>In the old Act of May 22,1722,1 Sm. L. 131, the powers granted to the Supreme Court were such as “the justices of the Court of King’s Bench, Common Pleas and Exchequer or any of them possessed.” When, therefore, the Act of June 16,1836, P. L. 784, refers to the “heretofore” powers of the courts, the general common-law powers of the three principal courts of Westminster Hall, so far as they are unimpaired by the state and. national constitutions, are to be understood by the reference.</p> <p>The judicial authority of the Supreme Court extends to the review and correction of all proceedings of all inferior courts, except where such review is expressly excluded by statute, in accordance with the constitution; and it may issue all sorts of process, and use and adopt all sorts of legal forms that are necessary to give effect to this supervisory authority.</p> <p>Taxation — Failure to maize return — Making false returns — Assessment —Act of June 1,1889, P. L. 420.</p> <p>All taxation is statutory, and, while it is the duty of every citizen to bear his just proportion of the burden of supporting national, state and local government, he cannot be compelled to do so except in the way provided by a statute. Liability to pay taxes arises from no contractual relation between the taxable and the taxing powers, and cannot be enforced by common-law proceedings unless a statute so provides.</p> <p>No act of assembly authorizes -an assessment of a state tax on personal property after the expiration of the year in which it ought to have been assessed