Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

TAX REVIEW BOARD v. WEINER. (01/18/60)

January 18, 1960

TAX REVIEW BOARD
v.
WEINER.



Appeal, No. 359, Jan. T., 1959, from judgment of Court of Common Pleas No. 5 of Philadelphia County, Dec. T., 1958, No. 3297, in case of Tax Review Board v. Abraham Weiner. Judgment affirmed; reargument refused February 26, 1960. Proceedings on appeal from decision of Tax Review Board upholding City's excess water and sewer bill. Judgment entered dismissing appeal, opinion by ALESSANDRONI, P.J. Taxpayer appealed.

COUNSEL

Abraham Weiner, appellant, in propria persona.

Karl I. Schofield, Assistant City Solicitor, with him Yale B. Bernstein, Assistant City Solicitor, and David Berger, City Solicitor, for appellee.

Before Jones, C.j., Bell, Musmanno, Jones, Cohen, Bok and Mcbride, JJ.

Author: Musmanno

[ 398 Pa. Page 382]

OPINION BY MR. JUSTICE MUSMANNO

The appellant in this case, Abraham Weiner, who presented and argued his case in personam, is a stickler for his rights, as, of course, he has the right to be, whether he knows or not what they are. He complains that the City of Philadelphia did not have the right to charge him in the amount of $189.10 (or, presumably, in any amount), for excess water and sewer services rendered to his premises at 1509 N. 13th Street, for the period from January 28, 1957 to May 1, 1958.*fn1 He complains that the city used an invalid ordinance in drafting the charge, it delayed in formulating the charge, that it misapplied the ordinance in making the charge, and that it violated tax board decisions, the Philadelphia Home Rule Charter and court decisions in submitting the charge.

In all these protestations, Weiner does not once state that he did not consume the water with which he stands charged or that he did not make use of the sewer services for which he refuses to make payment. A study of the record indicates that his legal claim is

[ 398 Pa. Page 383]

    as lacking in jurisprudential support as his appeal falters in moral conviction.

Weiner contends that the City must read his water meter within one year from the last reading and that, failing to do so, he is immune from excess water and sewer bills. He also argues that he must be billed on a yearly basis and that, since the bill in this case was for a 16-month period, it perforce is invalid. But the visits of the meter reader to Mr. Weiner's home were not as far apart and as unknown and as unrecorded as Mr. Weiner would suggest. The record shows the bill for excess charges to Mr. Weiner were based on meter readings made January 28, 1957, February 13, 1957, June 10, 1957, June 11, 1957 and May 1, 1958.

Weiner cites Section 6-201(c) of the Philadelphia Home Rule Charter in assumed support of his position. This section says: "The Department shall collect all water and sewer rents due to the City. It shall cause all water meters to be read punctually by its employees. Bills for water and sewer rents shall be mailed to the owners of the properties against which they are charged." It will be noted from this quotation that the meters shall "be read punctually," and that the bills "shall be mailed to the owners of the properties against which they are charged." No time table is set up as to when the bills should be mailed. The only limitation in time would be the applicable statute of limitations in the Act of May 16, 1923, P.L. 207, § 9, 53 P.S. § 7143, as amended, which ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.