66 Pa. 38 | Pa. | 1870
The opinion of the court was delivered, July 7th 1870, by
J. — Regarding the principle as conclusively settled by Larimer v. McCall, 4 W. & S. 133, Milliken v. Benedict, 8 Barr 169, The Bank v. Woodside, 2 Harris 404, Stewart .v. Trevor, 6 P. E. Smith 374, and other cases, that unseated lands assessed and returned as seated, cannot be changed from the seated to the unseated list without notice to the owner when practicable, and sold for taxes; does the doctrine apply to the case in hand ? The court below thought not, and we see no solid grounds upon which to differ with it.
The land in question was, in point of fact, undeniably unseated, although it had been for many years generally returned as seated, and the taxes collected in that character. In 1859,1860 and 1861, it appears to have been dropped from both lists, and was not assessed at all, either as seated or unseated. In 1862, the year of the triennial assessment, it was assessed and returned by the assessor as unseated, and charged with the taxes of that year and the next, 1862 and 1863, on the unseated list. It is apparent, that it did not come upon the unseated list by the return of the collector or other action of the county commissioners. It was the act of the proper assessing officers. It was an original assessment of land which was on no list. It was not a case for notice to the owner. He could not claim he was deceived in finding it on the
There is nothing else in the case which needs notice, and there being no error in the case,
The judgment is affirmed.