¶1An 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.
3 Yeates 465
Respublica v. Deaves
Decided March 15, 1803
Supreme Court of Pennsylvania · decided 1803-03-15
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…
Decided 1803-03-15