Selig v. Philadelphia

Citations

• 232 Pa. 309
• 81 A. 308
• 1911 Pa. LEXIS 718

Syllabus

<p>Municipalities — City of Philadelphia — Powers—Taxation—Assessment of property.</p> <p>The Act of March 14, 1865, P. L. 320, and its supplements, withdrawing from the councils of the city of Philadelphia supervisory power over the assessment of real estate and conferring power upon the court of common pleas of the county of Philadelphia, to appoint a board of revision of taxes, establishes a complete system for assessing taxable property and the councils of Philadelphia are without power to appropriate moneys for the purpose of a duplicate assessment, which, when made, would have neither validity or utility.</p>