Wilkinsburg Bor. v. Home for Aged Women

Citations

• 131 Pa. 109
• 18 A. 937
• 1890 Pa. LEXIS 1087

Syllabus

<p>[To be reported.]</p> <p>1. When a borough, acting under paragraphs V. VI., of § 2, act of April 3, 1851, P. L. 320, requires a lot owner to construct a new sidewalk in the place of an old one, dangerous through dilapidation, and, on his neglect so to do, constructs the walk itself and proceeds to collect the expense, etc., from him, this is an exercise of the borough’s police power, not of a power to tax.</p> <p>2. Wherefore, a provision in the charter of a charitable institution, that all its estates and property shall be free from taxation, does not exempt the real estate of the institution from liability for a municipal claim, duly filed, for the cost of constructing such new sidewalk, together with twenty per cent advance thereon: Olive Cem. Co. v. Phila., 98 Pa. 129, distinguished.</p>