Case Name: Respublica against Abraham Deaves
Court: Supreme Court of Pennsylvania
Jurisdiction: Pennsylvania
Decision Date: 1803-03
Citations: 3 Yeates 465
Docket Number: 
Parties: Respublica against Abraham Deaves.
Judges: 
Reporter: Reports of cases adjudged in the Supreme Court of Pennsylvania (Yeates)
Volume: 3
Pages: 464–469

Head Matter:
Respublica against Abraham Deaves.
The valuation by the assessors under the law of nth April 1799, is binding on the county commissioners, and they cannot revise or alter it.
Case stated for the opinion of the court.
The commissioners of the county of Philadelphia, at the time and in the manner prescribed by the late act, entitled an act “to raise and collect county rates and levies,” proceeded to make an estimate of the probable expences of the county for the year 1802, which estimate amounted to $50,000, and thereupon issued their precepts to the respective township assessors, requiring them, in the usual form, to make out a just and perfect return of the names of all the taxable inhabitants within their wards, townships or districts respectively, and of all the property made taxable by the 8th section of the said act, together with a just valuation of the same.
The annexed schedule exhibits a view of the assessments on the several wards and townships, as returned by the said assessors.
[This assessment respected all the city wards, and townships *and districts in the county; but extracting therefrom 4 J the assessments of three townships, it appears that the amount of real estates, exclusive of slaves, horses, and horned cattle, in Germantown township was $ 56,937
Do. in Bristol township, 105,857
Do. in Oxford township, 148,497
But including slaves, horses, and horned cattle, the amount in Germantown township was $881,132
Do. in Bristol township, 114,022
Do. in Oxford township, 157,132]
Upon the receipt of such returns, the commissioners proceeded to quota the several townships respectively, agreeably to the annexed schedules.
[Whereby Germantown township was quoted at $3612 64
Bristol township at 467 49
Oxford township at 644 24]
And thereupon accurate transcripts were made out by the clerk, and delivered to the assessors or collectors within the time and in the manner directed by the said act of assembly ; and at the times appointed for hearing appeals, the appeals of many individuals were heard, and deductions made according to the judgment of the commissioners.
The inhabitants of the township of Germantown generally objected to, and complained of the quota apportioned on their township, as being greater than their proportion of the county burthens, and claimed that the average rate per cent, so far as it relates to their township, should be reduced to a centage or proportion, which would equalize them with the other townships in the county, according to the proportions they have heretofore borne, making just allowance for the increased or diminished value of property. To this the commissioners assented, but differed as to the rate.
The schedules annexed shew the quotas which have been fixed in the several townships of Philadelphia county for the last seven years.
[Whereby it appears, as to the above mentioned three townships, as follows : Germantown, viz.
The assessments on the several townships (including the township of Germantown till the present year 1802) have been made, according to what was considered by the assessors as the *real value of the property ; but two third parts have r*. ,g„ been uniformly struck off by the assessors from such as- L 4 / sessments, when returned by the assessors to the commissioners; and they have always acted heretofore on such returns. But the assessors for the township of Germantown have, in the present instance, returned their assessment without such deduction.
The average rate per cent, on the real property in the said county, to raise the sum required for the current year, is 41 cents in every 100 dollars.
The tax on personal property in each township is deducted, and the centage or average rate is struck on the balance, so that as there is more or less personal property assessed in each township, the centage or average rate is increased or diminished.
The average rate per cent, in Germantown is 37 cents, in Bristol 49 cents, in Oxford 32 cents, and the average rate per cent, in the other townships, as marked in the duplicates.
Notice was given to each taxable inhabitant, of the amount of the sum he stood rated for, and the rate per cent, and of the time and place of appeal.
The following questions are submitted to the opinion of the court:
1st. Is it the intent or meaning of the act of assembly, that the county taxes should be equally laid on the inhabitants and property in the respective townships, as far as circumstances will admit ?
2d. If from the different modes of returning the assessments, an inequality of taxation would ensue, by applying the same average rate per cent, to all the respective townships, have the commissioners power to alter the average rate in the different townships, or in any other manner to equalize the tax ?
If the court shall decide both the above questions in the affirmative, then judgment to be entered in favour of the defendant ; otherwise, in favour of the commonwealth.
Mr. Rawle for the defendant.
It is admitted in the state of the case, that Germantown township is greatly overrated. While other township assessors have struck off two thirds of their valuations, those of Germantown have returned their assessments of the real value of the property, without such deduction. The peculiarity of their situation rests in this ; that they have been oppressed by their strict adherence to the true spirit and words of the law.
It appears by the schedules annexed to the case, that the following quotas have been assessed by the commissioners, on the *a6S1 *d1T anc^ county °f Philadelphia, from the year 1796, to 4 the year 1802 inclusive :
By taking a comparative view of the quotas assessed on the townships of Germantown, Bristol and Oxford, in 1799 and 1802, when the like sum of $50,000 was to be raised in each year, we shall find, that the rates of Germantown were almost doubled, while in Bristol they were reduced almost one third, and in Oxford they were reduced' more than one third. Other great inequalities will appear on a comparison of the assessments, in other years, made in the same three townships, as well as in the other townships, districts and wards in Philadelphia county. Common justice demands, that if an error has slipped in, it should be rectified, if it can be effected consistently with the true spirit of the law.
On the first question submitted, there can be no possible doubt. But the second will require a particular review of the former acts on the subject.
The old law “for the raising of county rates and levies,” was passed March 20th 1724-5. Prov. Laws, 209, Gallow. edit. (101, Miller’s edit.) By this act, the constables were to bring in true certificates of all taxab'les in each county, and the assessors were equally and impartially to assess the taxes. The collectors are required to give notice of the day of appeal, and the party grieved might appeal to the commissioners, who are impowered to diminish or add to such person’s rate, as to them shall seem just and reasonable. And the commissioners upon hearing of the appeals, “shall rectify and adjust the said assessments, by “ abating or adding to the sums contained in their respective “duplicates,” &c. By the 9th section of a law passed since the revolution, on the 19th December 1780, (Loose Acts, 402,) the office of city and county assessor was abolished. A supplement “to the several acts for raising county rates and levies,” was passed on the 3d April 1792, and expired on the 31st December ^ 793- 3 St. Laws, 206.
The first triennial law, “to regulate the mode of assessing “and collecting county rates and levies,” passed on the 17th April 1795. 3 St. Laws, 745. By § 1, three assessors and assistants are to be chosen in October then next, and triennially ever after in the respective counties ; who by § 3, ^ ” are to take a full account, and return to the commissioners a just and faithful valuation of the estate and interest of the several owners. By § 4, the commissioners shall examine and compare the returns made to them, and have power to revise, alter and adjust the valuation in such returns, provided that in so doing, the relative value of the property in the same township, ward or district shall not be changed. And by § 6, after the commissioners have ascertained the amount of the tax to be raised for the ensuing year, they shall calculate and apportion the sum of such tax to be charged on every owner, according to the valuation in the next preceding triennial assessment and return, and the corresponding rate or poundage settled by the commissioners.
Then follows the law, on which the question arises, passed on the nth April 1799. 4 St. Laws, 508. It reduces the different laws into one act, and by § 4, provides for the election of three assessors and assistants. The § 7, is most material. The commissioners shall make an estimate of the probable expence of their counties for the ensuing year. On their precept, the assessors shall return the names of all taxable persons, and property made taxable. On receipt of such return, the commissioners shall proceed to quota the townships respectively, agreeably to the quantity and quality of land and other taxable property; and when completed, shall send transcripts to the ward or township assessors or collectors respectively, with the average rate per cent, in each township, &c. Notice shall be given of the time when and where an appeal will be held; and on the appeal, the commissioners shall grant such relief, as to them shall appear just and reasonable, but shall not make any allowance or abatement on account of any real property in any other year, than when a triennial return and assessment is taken and made, except in case of fire to buildings or other improvements.
By § 8, the assessors shall value the property, to the best of their ability and judgment, for what they think it will bona fide sell for in ready money, &c.
To this last direction, the assessors of Germantown, have religiously conformed, and the inhabitants of the township are in danger of suffering unreasonably thereby. It is not denied, but the power of the commissioners under the former laws is more fully expressed, than in the present. Still it is apprehended, they possess the right of equalizing the common burthen. They are impowered to quota the townships respectively, agreeably to the quantity and quality of land and other taxable property. The proviso in the close of § 18, is, that no tax in any county, shall in one year exceed the rate of one cent in every dollar of ,,, -, the *adjusted valuation of the property, &c. Now there 4' 4 can be no adjustment, without a due authority to correct errors of all kinds, in the valuation. And the term quota, in Johnston’s dictionary, is said to be “the proportion as assigned to each;” and is equivalent to the words, calculate and apportion, in the act of 1795. If the commissioners have not a power of altering the average rate in the different townships, or of equalizing the tax in some other mode, the citizens of Germantown will be subjected to an unreasonable burthen, and be without remedy.
Cited in 13 S. & R. 378 in support of the decision that the assessor of one township has no right to assess unseated lands lying in another township for taxes, but if he do so, and the land be sold for the non-payment of the taxes, the sale is not void, and the purchaser is protected by the act of the 13th of March, 1815.
Cited in 66 Pa. 234 to show that since the valuation of the assessors is binding on the county commissioners, by a parity of reason, the return of the tract which fixes its identity and liability to taxation is more so.
Mr. M‘Kean, attorney general for the state.
However hard the case of Germantown may appear, the inhabitants are not totally without blame; because it is stated in the case, that the commissioners assented to reduce the centage in that township on their complaint, but they differed as to the rate.
The point now is, can this legally be done ?
It is conceded, that the powers derived by the commissioners under the acts of 1724 and 1795, are more full and ample than under the law of 1799. This must certainly have been by design of the legislature, who intended that tire valuation of the assessors, should be obligatory on the commissioners. It would seem by the words of the law, that they might decrease, but not increase the taxes of an individual, on an appeal. It is directed by § 10, that the commissioners shall, after the appeals are over, regulate the assessments, according to the alterations made. And it seems, as if the only remedy of the inhabitants of Ger-mantown is by appeal.

Opinion:
By the Court.
An appeal to the commissioners can only remedy individual, grievances; and the day of appeal is now passed. Undoubtedly the case of the citizens of Germantown is extremely hard; but if the legislature have not thought proper to impower the commissioners to revise and alter the valuation of the assessors, we cannot confer that authority. The valuation of the assessors seems binding on the commissioners, and it is only through the instrumentality of the former in making a new valuation, on the principles adopted by the other townships, that redress can be obtained. This will leave a deficit for the year 1802, which can be supplied by an additional sum for the present year. If this cannot be effected, Germantown has one resource, an application to the justice of the legislature.