La Plume Borough v. Gardner
La Plume Borough v. Gardner
Opinion of the Court
We are of opinion that the learned judge of the court below was clearly right in holding that the act of June 1, 1883, P. L. 51, is unconstitutional, so far as concerns township and borough lines, where they are not also the lines of a county, for the reason that there is nothing in the title of the act to give notice that lands divided by township and borough lines are affected by it. The act referred to is entitled “ An act to require the assessors of the several townships within this commonwealth to assess all seated lands in the county in which the mansion house is situated, where the county lines divide a tract of land.” It requires but a glance at this title to see that it is notice only where a tract is divided by county lines. So far as land is concerned, which is divided by county lines, the act appears to be valid. But, in so far as it relates to lands, divided by township and borough lines, it is unconstitutional, under all our authorities.
Judgment affirmed.
Reference
- Cited By
- 4 cases
- Status
- Published
- Syllabus
- Constitutional law — Constitution, article III, section 3 — Subject of act to be expressed in title — Taxation—Assessment of land divided by borough lines — Act of June 1, 1883, P. L. 51, in part unconstitutional. The act of June 1, 1883, P. L. 51, entitled “.An act to require assessors of townships to assess all seated lands in the county in which the mansion house is situated, where county lines divide a tract of land,” and which provides that “ the assessors of the several counties within this commonwealth shall on seated lands make the assessment in the county in which the mansion house is situate when county lines divide a tract of land; and when lines which separate a borough from township, or one borough from another, pass through the lauds of any person, such lands shall be assessed where the mansion is situated,” is unconstitutional, so far as concerns township and borough lines, where they are not also the lines of a county, for the reason that there is nothing in the title of the act to give notice that lands divided by township and borough lines are affected by it.