York Haven Water & Power Company's Assessment

Citations

• 218 Pa. 578
• 67 A. 866
• 1907 Pa. LEXIS 574

Syllabus

<p>Taxation — Assessments—Appeals—Location of property — Finding of fact — Change of venue.</p> <p>A corporation appealed from a tax assessment and thereupon petitioned for a change of venue. The petition was dismissed, but no exception was taken to such dismissal. The court found as a fact that the property was situated in the county where the assessment was made. On an appeal by the corporation this finding was sustained. Subsequently a neighboring county claiming that the property assessed was within its limits, intervened, but the court again found that the property was within the other county. The intervening county then took an appeal. Held, that on the appeal the intervening county could raise no question as to the dismissal of the petition for the change of venue, and had no standing to contend that the Act of April 14, 1905, P. L. 157, in relation to the surveying and marking of county lines, ousted the jurisdiction of the court.</p>