James v. Commissioners

To entitle a party to a mandamus, he must establish a specific legal right, as well as the want of a specific legal remedy. It is the duty of the County Commissioners to hear appeals from assessments, if the persons making them have given due notice of such appeal, and have complied with the provisions of the law. Under the 51st section of the act of 1st April, 1836, Purdon 1094, a freeholder may appeal to the court of common pleas, provided he presents his petition, within thirty days from the period prescribed by that section.

Error to Common Pleas of Bucks county. Statement of Case. — In 1848, the assessor of Doylestown borough returned to the commissioners that he had assessed the plaintiff in error at the sum of $50,000, to which the commissioners added $25,000, making an aggregate of $75,000. James having made a statement of his personal property, appealed from the assessment made, to the commissioners, according to the provisions of the act of 1884. The commissioners refused to entertain the appeal or to make any record of their proceedings in the matter. James thereupon presented his petition to the court for a mandamus to compel them to make a record of their proceedings, that he might appeal to the court according to the provisions of the act of 1836. The court refused the prayer of the petition. The error assigned is the refusal to grant the mandamus prayed for. The questions which arise are: 1. Whether the assessor could return an aggregate sum without making a separate return of what items it was composed. 2. Whether the certificate given by plaintiff in error was a sufficient compliance with the provisions of the act. 3. Whether the commissioners were bound to entertain the appeal. 4. Whether they were bound to put their proceedings in writing, and whether an appeal could be taken to the court of common pleas from that decision. The statement made by James, as to his personal estate, contained a specification of the amount due to him on mortgages, judgments, bonds, &c. and of stock owned by him; in all amounting to’ $3540. His statement was made Dec. 29, 1848. It was certified by him to be true and correct, to the best of his knowledge and belief. For the 4th and 6th sections of the act of 1846, to provide for the reduction of the public debt, see Purdon 1107, pamp. laws, p. 486, or Dunlop 976. The act of 1834, referred to in the petition, is as follows: “XVI. It shall be the duty of the commissioners to hear appeals at any subsequent time when they may be in session, previous to the payment of the tax, and to make such alterations as they might have done on the regular day of appeal: Provided, That no such appeal be heard unless the appellant shall have given due notice thereof, to the assessor of the proper ward, township or district.” — Dunlop, 560; Purdon 1088. The act of assembly giving the right of appeal from the decision of the commissioners to the court of common pleas, is found in pamph. laws of 1836, p. 445. Act of 1st April, 1836: “an act regulating election districts and for other purposes.” “ Sec. LI. That any freeholder of the city or county of Philadelphia, or county of Bucks, who may feel aggrieved by the last or any future assessment of his property, and be dissatisfied by the decision of the county commissioners, upon his or her appeal from the said assessment, may appeal from the decision of the county commissioners to the court of common pleas of the county of Philadelphia, or of the county of Bucks, and for that purpose may present to the said court, within thirty days after the passage of this act, and in future cases, within thirty days after the county commissioners shall have informed him or her of their decision, his or her petition, setting forth the facts of the case, and the said court shall proceed at the earliest convenient time, to be by them appointed, to hear the said appellants and hear his or her' proofs, and the said court shall make such decree, affirming or reducing the assessment complained of, as to them shall seem just and right, having due regard to the valuations and assessments made of adjoining or neighboring estates, and if the party thus appealing shall require it, it shall be the duty of ’the said court, instead of hearing the case themselves, to cause a jury of five or seven men to be drawn,” &c.