Rockwell v. Warren County

Supreme Court of Pennsylvania
Rockwell v. Warren County, 34 Pa. Super. 584 (Pa. 1907)
1907 Pa. Super. LEXIS 182
Beater, Head, Henderson, Orlady, Porter, Rice

Rockwell v. Warren County

Opinion of the Court

Per Curiam,

A case stated should contain a clear statement of the facts agreed upon which give rise to the question presented for decision, and nothing should be left to inference: Schuylkill County v. Shoener, 205 Pa. 592, and cases therein cited. In addition to the objections to the case stated which are referred to in the preceding case between the same parties and apply as well in this case, there is the objection that it does not appear whether the land in which the oil and gas are owned by the plaintiffs is seated or unseated. The only information the case stated gives upon the subject is that the land apart from the oil and gas is assessed in the seated list, but that fact does not determine the character of the land. For a further statement of our reasons for the order about to be made, we refer to the preceding case.

The case stated and all proceedings under it are quashed and set aside.

Reference

Status
Published
Syllabus
Practice, C. P. — Case stated — Facts—Inferences. A case stated should contain a clear statement of the facts agreed upon which give rise to the question presented for decision, and nothing should be left to inference. On a case stated to determine whether oil and gas separately owned may be separately assessed for taxes, the case stated is fatally defective if it fails to state whether the land in which the oil and gas are owned is seated or unseated. A statement that the land apart from the oil and gas is assessed in the seated list, does not determine the character of the land.