Northern Liberties v. St. John's Church

• Decision Date: 01 January 1852
• Citation: 13 Pa. 104
• Parties: The Northern Liberties versus St. John's Church.
• Court: Pennsylvania Supreme Court

Page 104

13 Pa. 104

The Northern Liberties versus St. John's Church.

Supreme Court of Pennsylvania.

The case was argued by Brightly, for the commissioners, and by Geo. W. Biddle, for defendants.

The points discussed by defendants' counsel seem to have been:

1. The admission in evidence of the claim filed.

2. The validity of the ordinance of 27th July 1826, charging interest and ten per cent. commissions, over and above the amount of assessment of laying pipes.

3. That by the act of 16th April 1838, sect. 29 (Pamph. L. 1837-8, p. 525), the defendants were exempted from this charge. That the claims in question were not taxes, because not imposed for any public purpose.

The opinion of the Court was delivered by COULTER, J.

By the act of March 16th 1819, it is enacted, in the 2d sect., that the Board of Commissioners shall have full authority, upon the application of the owners of property, on any street, lane or alley, to pitch and pave such street, lane or alley, within the said district, and the property in front of which such street, lane or alley, is pitched and paved, shall be taxed for the expense of such pitching and paving, in proportion to the extent of the same in front: section 3 provides, that on all assessments for pitching, paving and curbing, the Board of Commissioners shall be, and are thereby authorized to recover legal interest, from the time of making such assessment. And by the act of 27th March 1824, the said commissioners are authorized, upon the application in writing of the majority of the owners of property in any street, lane or alley, within said district, to introduce the Schuylkill or other wholesome water, and the property fronting on such street, &c., shall be taxed and liable for all the expenses that may be incurred for laying the pipes, in proportion to its extent in front. The amount of the assessment is declared to be a lien, and may be collected by action of debt against the owner, before any tribunal having jurisdiction of the amount.

By the 9th section of the act of 16th April 1840, it is made lawful for any of the incorporated districts within the county of Philadelphia, to file in the office of the prothonotary of the district court, all claims and demands exceeding one hundred dollars, due to said commissioners and inhabitants of any of the said incorporated districts or townships, for pitching and paving streets and alleys, for digging down and filling up, and for curbing and paving any foot-way, and also for laying iron pipes, and making culverts; and to proceed for the recovery thereof by scire facias. The act of the 19th April 1843 regulated to some extent the proceedings upon such action of scire facias; but the crowning act, is that of 11th March 1846, which provides that in claims for taxes, municipal charges and assessments, and for expenses of removing nuisances, the claims filed may, in suits thereon, be read as evidence of the facts therein set forth, &c. Here, then, is the assessment or rate of charge for pitching, curbing and paving, and for laying the water-pipes in the streets, fronting on which, the property of the defendants is situated. The claim was regularly filed and became a lien, and the lien might have been recovered by action of debt. But this scire facias was issued upon it under the act of 1840, to recover it out of the real estate upon which it was made a lien, and the act of 1846, which made the claims filed evidence of the facts therein set forth, supplied the evidence needed by the plaintiffs.

But the defendants below objected to the evidence, which was received, however; and the point reserved. The defendants also contended that the assessment or charge was a tax, and that therefore, they were exempt from it. The plaintiffs also offered in evidence an ordinance of the district of the Northern Liberties, passed the 27th July 1826, requiring persons owning or occupying property assessed for the expenses of laying pipes, to introduce the water into the district, to pay to the treasurer, within ten days after notice thereof, the amount of the assessment, and that in...