West Chester Gas Co. v. County of Chester
Supreme Court of Pennsylvania
Error to the Common Pleas of Chester county. This was an amicable action by the West Chester Gas Company against the County of Chester, in which the parties agreed upon the following case stated:— “ It is agreed that an amicable action in the above form be entered in the Common Pleas of Chester county, and the following statement of facts, to be considered in the nature of a special’verdict, be submitted for the opinion of the court.
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Error to the Common Pleas of Chester county. This was an amicable action by the West Chester Gas Company against the County of Chester, in which the parties agreed upon the following case stated:— “ It is agreed that an amicable action in the above form be entered in the Common Pleas of Chester county, and the following statement of facts, to be considered in the nature of a special’verdict, be submitted for the opinion of the court. The plaintiff was incorporated by Act of Assembly, passed April 1st 1852, with a capital of $50,000, to manufacture and sell gas in West Chester. (See P. L.…
1Opinion of the Court
The opinion of the court was delivered by
Porter, J.
— Double taxation is not uncommon. The power of the legislature to tax twice, is as ample as to tax once. Real estate assessed in the name of the owner, and a mortgage in the name of the holder, furnish a familiar illustration. By the Act of 29th April 1844, the stock of this company, which represents its capital, is taxable, and the houses in question may be liable, if the legislative intention be clear. The language of the Act of 15th April 1834 is “ real estate, viz., all houses, lands, lots of ground, and ground-rents, &o.” In the Lehigh…
2Cases cited1 opinion
- Lehigh Coal & Navigation Co. v. Northampton CountySupreme Court of Pennsylvania · 1845
3Cited by16 opinions
- Mt. Pleasant Bor. v. Balt. & O. R.Supreme Court of Pennsylvania · 1891
- Conoy Township Supervisors v. York Haven Electric Power Plant Co.Supreme Court of Pennsylvania · 1908
- City of Philadelphia ex rel. Pugh v. Philadelphia & Reading RailroadSuperior Court of Pennsylvania · 1896
- Western New York & Pennsylvania Railroad v. County of VenangoSupreme Court of Pennsylvania · 1898
- Western New York & Pennsylvania Railway Co. v. County of VenangoSuperior Court of Pennsylvania · 1897
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