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. 176, Jan. T., 1934, by Girard Trust Company, trustee, from decree of C. P. No. 3, Phila. Co., Dec. T., 1931, No. 12860, in case of Girard Trust Company, trustee, v. David N. Fell, Jr. et al., Board of Revision of Taxes. Decree affirmed.
Appeal from tax assessment. Before MILLAR, J.
The opinion of the Supreme Court states the facts.
Adjudication entered sustaining appeal, and assessment reduced from $515,000 to $455,000. Exceptions to adjudication sustained and assessment reduced to $430,000 and final decree entered. Appellant appealed.
Error assigned, 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 J. Myron Shimer, Assistant City Solicitor, for appellee, were not heard.
Argued April 16, 1934.
The appeal in this case grows out of the tax assessment for the year 1932 on the property of the Roosevelt Hotel in the City of Philadelphia. For the reasons set forth in the appeal of the East Side Land Company, filed herewith [the preceding case], the decree of the court below, fixing the fair market value of the property for taxation purposes for the year in question at $430,000, will not be disturbed.
Decree affirmed at appellant's costs.