Case ID: sadler_1/html/0424-01.html
Source: Caselaw Access Project
Author: {"author": "Per Curiam :", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Richard Hecksher et al., Plffs. in Err., v. Peter W. Sheafer et al., Exrs.
    Persons owning improvements, houses, breakers, and other structures, and those owning the land, may agree between themselves as to apportionment of taxes.
    (Decided February 8, 1886.)
    Error to the Connnon Pleas, No. 2, of Philadelphia County.
    Affirmed.
    
      Guy E. Farquhar, Thomas Hart, Jr., and Qrawford & Dallas for plaintiffs in error. ' ‘
    
      John G. Johnson for defendants in error.
   Per Curiam :

The learned judge gave a correct construction to the agreement. While as a general rule, for purposes of taxation, all the improvements, such as houses, breakers, and other structures, constitute a part of the land, yet this does not prohibit persons owning different portions thereof from agreeing, as between themselves, to such an apportionment of the taxes as they see proper. In this case the parties did agree to an apportionment. Under that agreement it was correctly submitted to the jury t-o find the due proportion of each.

Judgment affirmed.