This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1875 edition. Excerpt: ...as synonymous terms, respectable Courts have sometimes held, that they have a distinctive legal signification. This construction has for the most part occurred with reference to the practice, which has of late years become very frequent and extensive, and a copious source of nice and important ...
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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1875 edition. Excerpt: ...as synonymous terms, respectable Courts have sometimes held, that they have a distinctive legal signification. This construction has for the most part occurred with reference to the practice, which has of late years become very frequent and extensive, and a copious source of nice and important questions, of assessing particular lands and houses for the cost of public improvements or betterments, on account of, and in proportion to, the special benefits which such property is estimated to derive from those improvements. This class of assessments, often referred to at some length in other connections, will be separately considered in the next chapter. The present will be occupied with the very copious one, of the proceedings by which taxes, in the ordinary sense of the word, are imposed. 2. Assessment is defined as "the making out of a list of property, and fixing its valuation or appraisement." Assessors are said to be "so called from the word adsidere, which signifies to be seated with the Judge. They were lawyers who were appointed to assist by their advice, the Roman magistrates, who were generally ignorant of law, being mere military men. Dig. lib. 1, t. 22; Code, lib. 1, t. 51." (a) 1 Bouv. L. D. See Patton v. Long, 68 Penn. 260. (a) In Pennsylvania, assessment is portioned the rate per cent. upon the made when the assessor has returned several townships. Wells v. Smyth, 65 his list of property and valuation there-Penn. 159. upon, and the commissioners have ap 3. Assessment is so far an inseparable incident to taxation, that no right of action arises until a legal assessment is made.1 So assessment by some proper authority is essential to the validity of a sale of land by a treasurer.2 So a payment of...
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