President for erecting a Permanent Bridge over the Schuylkill v. Frailey
Supreme Court of Pennsylvania
CASE STATED. This action was brought by the President and Directors of. the Schuylkill Bridge Company, against Leonard Frailey, a collector of county taxes, and the only question was, whether the Permanent Bridge, over the river Schuylkill, at the extremity of'Market Street, was an object of taxation, for county rates and levies, under the act of the 11th of April, 1799.
1Opinion of the Court
. The opinion of the court was delivered by
Tirghman, C. J.
The right of the legislature to impose a tax' is not denied, but it is denied that this,- or any other bridge, is one of the articles designated-for taxation, by the act of assembly. It is enacted, in the 8th section, that the assessors' in the several counties, with their assistants, shall take an account of the following articles hereby made taxable, viz. “all land held by patent, warrant, location, or improvement; houses, and.lots of ground, and ground-rents, all grist-mills, saw-mills, fulling'-mills, slitting-mills, rolling-mills,…
2Cited by1 opinion
- Lehigh Coal & Navigation Co. v. Northampton CountySupreme Court of Pennsylvania · 1845