Luzerne County Gas & Electric Co. v. Morgan
Superior Court of Pennsylvania
Appeal, No. 48, March T., 1918, by defendants, from decree of C. P. Luzerne Co., June T., 1916, No. 5, on bill in equity in case of Luzerne County Gas & Electric Company y. Evan R. Morgan, Tax Collector of the Borough of Kingston. Bill in equity for an injunction tO' restrain the collection of the whole of a local tax assessed on a building owned by a gas and electric company. Before Woodward, J. The case was before the Superior Court before and is reported in 63 Pa.
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Appeal, No. 48, March T., 1918, by defendants, from decree of C. P. Luzerne Co., June T., 1916, No. 5, on bill in equity in case of Luzerne County Gas & Electric Company y. Evan R. Morgan, Tax Collector of the Borough of Kingston. Bill in equity for an injunction tO' restrain the collection of the whole of a local tax assessed on a building owned by a gas and electric company. Before Woodward, J. The case was before the Superior Court before and is reported in 63 Pa. Superior Ct. 64. In addition to the facts stated in that report, it appeared that the court below found as a fact that…
1Opinion of the Court
Opinion by
Orlady, P. J.,
Substantially the same question as is raised in this case was presented on an appeal by the plaintiff reported in 63 Pa. Superior Ct. 64, in which we affirmed the decision of the court below dismissing a bill in equity, and stated, “When the assessment was made there was no division of the plaintiff’s property, and it submitted without objection to the method adopted by the taxing authorities. If there is included in the general assessment property which should bear the burden of local taxation, it should have been designated as separate from the actually necessary…
2Cases cited1 opinion
- Luzerne County Gas & Electric Co. v. MorganSuperior Court of Pennsylvania · 1916