The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1896-06-09
DECISION IN FAVOR
OF JOHN JERMYN
Judge Gunster's Opinion on Increasing
Valuation Of the New Hotel.
TO BE TAXED FOR A PART OF YEAR
Court Decided That Such an Act Was
Not Warranted by Law and the In.
crease OF $4,000 by Board Of Re.
vision and Appeals Cannot Stand.
How the Decision Affects Scranton
ana Other Cities.

How the Decision Affects Scranton
ana Other Cities.
Judge Gunstev decided yesterday in
favor of John Jermyn in his suit to re-
strain the board Of revision and appeals
from Increasing the assessment of Hotel
Jermyn $4,000. The city assessors
valued the property at $sl,075 on JAM l,
1886, but it was not completed nor oc-
cupied until April 1, and on the 23d of
that month the board of revision met
and added S50,000 to the assessment,
with the understanding that tax should
be assessed for only eight -twelfths of
the year.
Judge Gunster's decision affects twen-
ty-four third class cities in this state
and it affects Scranton this year to the
tune Of about 100000 valuation, because
similar assessments were about to be
made on the Mears building. the Board
Of Trade building, and ether extensive
improvements in process of construc-
ton.
Mr.. Jermyn, by his attorneys, I.
H. BurDs and j. Alton Davis, COM
menced an equity suit and prayed for
an injunction to restrain the city from
collecting tax on the increase assess
ment made by the board. The city filed
a demurrer. which means that 1t was
contended that Mr.. Jermyn was not en-
titled to the injunction. The opinion Of
Judge Gunster decides that the law does
not entitle the city to do what 1t did
in the case. Discussing the law and
evidence Judge Gunster says:
POWERS OF THE BOARD.
ut was contended at the hearing on
behalf Of the defendants, that the ap-
peal Of the action Of the board Of revis-
ion was simply to increase the plaintiffs
assessment. That Is true in one respect,
but it clearly appears that the increase
was made, not because the property had
been undervalued, as 1t stood on the first
Of January, when the board Of city as
SCISSORS assessed It, but because Of the
improvements made thereon from jan
uary first till April first, when it was
completed and occupied. The chief
question in the case is whether the
board Of revision and appeal can in
crease an assessment in that way.
Assessments are usually made to re-
late to day certain in each year. from
which time the liability Of the persons
on property assessed becomes fixed for
that year, after that time neither
change of ownership nor change Of
value will affect the tax; nor can the as
nt, ~
on the roll for taxation, unless there be
express authority in the law. When no
day Is designated either expressly or by
implication, for the beginning Of the tax
year, 1t will be presumed that the cal
endar year was intended.
my intention has not been called to
any law which in express terms desig-
mates the paying Of the tax year in this
city, but 1t is generally understood that
it begins with the first day of the year.
The understanding is borne out by the
act Of May 20. 1895, P. L. 11S, which re-
quires the board Of assessors to complete
their annual assessment on or before the
first day Of January In each year. What
ever changes in the assessment may be
subsequently made by the board Of re-
vision. or by the court, on appeal from
their decision, ought to be made with
reference to the value of the property
assessed as Of that date.
NO AUTHORITY FOR THE ACT.
"The powers conferred on the board of
revision of taxes and appeals by the act
of 1895 are very large, but fail to find
any authority In that act for assessing
property which had no existence at the
beginning of the tax year. Aside from
their power to require G. new assessment
to be made, if they deem 1t necessary,
and their duty to rectify errors and to
hear appeals, the act mentioned confers
upon them the powers.
O To "take and receive the triennial
and yearly assessments as returned by
the board of city assessors, and shall have
power and authority to revise, eQualize or
alter such assessments in any and every
year by increasing or reducing the valua-
ton, either in individual cases or by
wards or parts OF wards"
(2) "And TO add to the assessment books
and to the duplicates thereof in the hands
of the city treasurer, or subject to taxa
ton omitted therefrom."
60 "And by real estate which has been
exempt from taxation and ceased to he oc-
cupied and used for the purpose which
entitled it to such exemption as taxable
| for the portion Of the year commencing
at the time when the right to exemption
| ceases"
'"The act further provides that said
board shall complete their labors and
the hearing and determination Of all ap-
peals on or before the first day of March
| in each year. after which the assess
ment will be copied by wards into dupli-
Gates for the use Of the city, and the as
sessment so corrected and copied shall
be and remain the lawful assessment for
the purpose Of city taxation until al
tered as provided by this act.
| II refer to this provision Of the act,
not because thinkit is mandatory as to
time, but beacuse the time mentioned
has reference to the completion of the
assessment. and is not intended to fix
the beginning of the tax year.
LAW DOES NOT WARRANT 1T.
ut will be observed that by their ac-
ton the board of revision attempted to
assess and tax the improvements men,
toned for eight-twelfths Of the year,
that is from May l. 1896, to Dec 81, 1896.
| "If the power to assess and tax for a
part Of year existed, the plaintiff, per-
haps, would have no just cause for COM
plaint, but a careful examination of the
act Of 1895, as we'll as Of the acts to
which 1t is supplementary fails to dis
close any kind Of property which may
be taxed for a part of year except that
described in the third paragraph above
quoted, namely, real estate which has
been exempt from taxation and ceased
to be occupied and used for the purpose
or purposes which entitled 1t to such
exemption AS an illustration Of such
property. we might suppose the Home