Pittsburgh & Lake Erie Railroad v. Allegheny County

Opinion by

Mr. Justice Schaffer,

By this bill in equity the plaintiff railroad company sought to enjoin the collection of county taxes from a property owned and used by it in the City of Pittsburgh. The learned chancellor who heard the case decided that five-sixths of the value of the building is taxable and one-sixth thereof and the land upon which it stands are exempt. From this determination the railroad company prosecutes its appeal.

The building was erected on land belonging to the railroad company already in use by it for tracks and platforms. The structure is seven stories high and is…