York Haven Water & Power Company's Appeal
Supreme Court of Pennsylvania
Appeal, No. 121, Jan. T., 1905, by the York Haven Water & Power Company, from decree of C. P. Lancaster Co., Trust Book No. 19, p. 257, dismissing appeal from assessment by county commissioners. Appeal from tax assessment. Hassler, J., filed the following opinion: The York Haven Water & Power Company is a corporation organized for the purpose of supplying water and power and of generating electricity by means of water power.
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Appeal, No. 121, Jan. T., 1905, by the York Haven Water & Power Company, from decree of C. P. Lancaster Co., Trust Book No. 19, p. 257, dismissing appeal from assessment by county commissioners. Appeal from tax assessment. Hassler, J., filed the following opinion: The York Haven Water & Power Company is a corporation organized for the purpose of supplying water and power and of generating electricity by means of water power. It owns a tract of about 400 acres of land in York.county, bounded on the east by the Susquehanna river, on which is erected a mansion house, barn and other farm…
1Opinion of the Court
Opinion by
Mr. Justice Fell,
The question raised by this appeal is whether the appellant’s power plant should be assessed for taxation in York county or in Lancaster county. The facts that give rise to it are these : The appellant purchased a tract of 400 acres of farm land in York county on which there were a farmhouse, barns and other farm buildings. The eastern boundary of the tract was the Susquehanna river, where it had a frontage of three-fourths of a mile. It constructed crib dams which extend into the liver and a race by which the water is conducted to a power house 278 feet long and…
2Cases cited1 opinion
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