The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1897-03-06
NEW ASSESSMENT
OF CITY PROPERTY
There is an Impression That 1T Was
Not Legally Made.
WHAT ATTORNEY |. II. BURNS SAYS
lie is ofthc Opinion That the Board
of Revision and Appeals Has No
Power 20 Order II New Assessment
AS Such Action Is Contrary to the
Constitution--What Tint lnstrn-
S.,,

There seems to be some DOUBT tnaJ
the new city assessment, just complet-
ed, will stand the test of law 1t is
contended that making of an assess
ment as this has been made out of the
regular time prescribed by the logisia-
ture and by body constituted as is the
board of appeal and revision is con-
trary in several particulars to the con-
sttution of the commonwealth and
that If any one is desirous of making
a test of the matter this contention
will be unquestionably verified.
This opinion is held by many who
give consideration to such matters, and
is firm conviction with Attorney Ara
II. Burns, eX-city solicitor. When
asked for an expression on the matter
yesterday, he said
The present assessment may be more
equitable than some that have preced-
ed it, but it is open to some serious
legal affections. one of these is the
exercise of legislative functions by the
board of appeal and revision. Under
the law there is q triennial assessment
of real estate, this to remain unchanged
forithree years, except where improve
ments have been made or property de-
stroyed by fire.
THE ACT OF 1895.
"a provision in the act of 1895 amend
ing our city charter provides that,
said board (of appeal and revision), a
majority of whom shall constitute a
quorum, may in any year other than
a triennial year, if they shall deem a
new assessment necessary, on or be-
fore the first day of September, issue
their precept to the city assessors re-
quiring them to make out and return
a full, just and equal assessment of
property within the city or such parts
thereof as the said board of revision
may deem advisable
This is the authority under which
the present assessment is being made
and it seems to be a clear exercise of
Legislative authority, the power of eX-
ercise of which cannot be delegated
even to q board of revision and APP
peals.
1T is also subject to the objection
that even if exercised by the legisla-
ture it would be special legislation. The
constitution provides that all taxes
shall be levied and collected under uni
| form laws. This is a law for third
class cities but under its provisions one
| city might have a new assessment
every year, another every two years
and others once in three years. Not
| only this, but there might be a new
| assessment in part of a city and not
| in the other parts. This would clearly
be special legislation.
WHAT CONSTITUTION PROVIDES
"The constitution also provides that
the general assembly shall not dele.
| gate to any special commission any
| power to levy taxes or perform any
municipal function whatever This
act attempts 70 delegate to the boarC
| of appeal and revision the most vita
! part of the taX-levying power, the
changing of the triennial assessment
| in the whole or in part of the city
without even the assent or control OF
the city councils, the only Legislative
| body provided by law for the city"
1t will be remembered that last yeal
the question of the authority of the
board of appeal and revision was taker
to court in the matter of the assess
ment of the Jermyn hotel and the de-
cisiOn was against the board. The as
sessment just completed increases tn,
value of the property in the city 81, 500,
/