The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1897-05-11

BY the decision of Judge Archibald.
the new city assessment made under
the precept of the board of revision and
appeals is null and void.
In q lengthy opinion handed down
yesterday morning he declared as un-
constitutional that portion of the act
of 1898 empowering boards of revision
and appeal to order a new assessment
in years other than the triennial year,
holding that the exercise of such a
power is a legislative function, which
can not under the constitution be dele
gated.
After reviewing the law of 1889 gov
erning cities of the third class and its
modification the act of 1895, wherein
they bear on the matter in hand, he
goes on to point out the viciousness and
unconstitutionality of leaving to the
judgment of a quorum of a board of
appeals in the several cities the ques-
tion as to when the legislative function
of fixing a time for an assessment shall
be exercised. Then he says:
The only requirement is that the board
of revision shall deem a re-assessment
necessary. But upon what basis that
necessity is to be considered to have aris-
en-, or by what 1t is to be determined
is nowhere indicated; as to this the law
is left at loose ends; 1t becomes such
as a majority of the board-or even of
a quorum-may make 1t, and may be any
thing or nothing, according to the con-
struction which they put upon it. This
Is not law; II is a delegated substitute
for 1t, such as is discussed and con-
dcmned in O'Neil VS.. Insurance Co., 1G6
Pa. 70. As is there said
THE EFFECT OF 1T.
"The effect of our case is to settle
firmly the rule that the law must be
complete in all It's terms and provisions
when it leaves the legislative branch of
the government, and that nothing must
be submitted to the judgment of the
electors or other appointce of the legis-
lature except an option to become or not
become subject to requirements and PEN
alties."
"The one thing lacking is the
criterion by which the necessity for n
new assessment is to be Judged; this Is
vital and should appear by the law it.
self.
The legislature does not say that under
such and such circumstances, " the board
of revision deem II necessary, a new as
sessment may be ordered, but that upon
other let or hindrance, this may be done.
1t is idle to say that the discre-
tion of the board is sufficient criterion;
1t is easy to show that 1t Is not. one
board may consider 1t advisable to have
n new assessment because the original
does not yield all the taxes they think
the city ought to have. an effective
way of extending the tax limit. Another
may be dissatisfied in whole or in part
with the work of former board, al
though it's work IL entitled to just as
much credit as their own.
Still another may be moved by no
better reason than to give themselves
something to do, motive not impossible
to get into the minds of some. While
the re-assessment of a special piece of
property might even be ordered merely
because of the party who owned 1t, by
no means a strained supposition If the
owner happens to be a corporation"
PARTIES to THE ACTION.
The attack on the assessment was
made by Joseph j. Jermyn, through
Attorneys Ira II. Burns and Horace
e. Hand. Mr.. Jermyn's property in
the Eighth ward under the triennial
| assessment was assessed at 1000. The
new assessment raised it to $4,000. He
filed a bill of complaint alleging that
the new assessment was unconstitu-
tional on the grounds upon which the
decision is based. City Solicitor Tor
rey entered a demurrer and at the last
term of argument court the hearing
on the demurrer took place. Judge
Archibald not only overrules the demur,
rer, but concludes that there is no oc-
casion to allow the defendant to make
further action.
The case will in all probabilit go to
the Supreme court. City Solicitor Tor
rey will submit the matter to councils
and ask for instructions as to further
procedure. AS the decision affects
each of the twenty-four third class
cities of the state alike, 1t is quite pos
sible that councils will take 1t to be
their duty to carry the matter to the
highest tribunal of the state. Mem
bers of councils who were spoken to
on the matter yesterday said they were
by all means in favor Of carrying the
case to the Supreme court. II is a mat
ter of such grave Importance they feel
that it should receive the full test of
law.
MIR. BURNS OPINION.
Mr.. Burns when seen yesterday af-
ternoon at his office in the Mears build
ing declared himself to be pleased, but
| not at all surprised at the decision. "A
lawyer cannot always see the other
side of case" he said, but i'm this
particular case | am satisfied that the
! Supreme court cannot do otherwise
than support Judge Archbald's finding.
| The clause of the law in question is 50
| clearly unconstitutional as to admit of
M I,
| ing reversed. No subordinate body of
| the stripe of a board of revision and
| appeals can le given power to think
| 70 the legislature, and that is just
what the Legislature essays to delegate
to them when it says the triennial as
| sessment an institution of sixty
| years standing, shall be retained, but
| If you don't like it fix it up somehow
| to suit yourselves.
THE triennial assessment was estab-
| lished for the main purpose of giving
| property, land particularly, stated De-
riods of rest from tax valuation. A tax
| valuation is placed on lands through
| out the entire commonwealth every
| three years. Once ii is assessed the
owner knows what taxes he will be re-
! quired to pay until the next triennial
year and is assured that ne will not be
| called upon every year to wrestle with
| the board of appeals over his assess
! ment. This new modification of the
| law would totally defeat the aim and
purpose of the enactment bearing on
| the triennial assessment and destroy
the uniformity which 1t seeks to estab-
| lish.
SHOULD BE THE SAME.
"The period Of rest for land from tax
valuation should be the same all over