Opinion
April 16, 1934.
June 30, 1934.
Appeals — Review — Findings — Assessment of taxes.
In an appeal from an assessment of taxes, the findings of fact of the lower court, when based on the weight of the evidence, have great force, and will not be reversed unless clear error is made to appear.
Before FRAZER, C. J., SIMPSON, SCHAFFER, MAXEY, DREW and LINN, JJ.
Appeal, No. 111, Jan. T., 1934, by East Side Land Company, from decree of C. P. No. 2, Phila. Co., March T., 1933, No. 4201, in the matter of Appeal of the East Side Land Company from the action of the Board of Revision of Taxes for Philadelphia County, sur 1933 assessment on premises S.E. Corner of 23d and Walnut Streets, Philadelphia, Pennsylvania, Decree affirmed.
Appeal from tax assessment. Before STERN, P. J.
The opinion of the Supreme Court states the facts.
Adjudication entered sustaining appeal and assessment reduced from $475,000 to $455,000. Exceptions by appellant to adjudication dismissed and final decree entered. Appellant appealed.
Error assigned, inter alia, was decree, quoting record.
Francis H. Bohlen, Jr., with him Saul, Ewing, Remick Saul, for appellant.
David J. Smyth, City Solicitor, Mayne R. Longstreth, Assistant City Solicitor and I. G. Gordon Forster, Assistant City Solicitor, for appellee, were not heard.
Argued April 16, 1934.
The apartment hotel property known as the Roosevelt Hotel located at the corner of Twenty-third and Walnut Streets in the City of Philadelphia was assessed for taxes for the year 1933 in the amount of $496,000. Upon appeal to the Board of Revision of Taxes the assessment was reduced to $475,000. A further appeal was taken to the Court of Common Pleas No. 2 of Philadelphia County, in which, after a hearing, the court determined the fair market value of the property to be $455,000. The present appeal is from dismissal of exceptions to that adjudication.
We have carefully examined the record and find no reason for disturbing the conclusion of the court below. In an appeal from the assessment of taxes, the findings of fact of the lower court, when based on the weight of the evidence, as appears to be the fact here, have great force, and will not be reversed unless clear error is made to appear. Westbury Apartments, Inc. Appeal, 314 Pa. 130; 222 S. Nineteenth Street Corporation Appeal, 314 Pa. 132.
Decree affirmed at appellant's cost.