People's Passenger Railway Co. v. Taylor
Superior Court of Pennsylvania
Appeal, No. 168, Oct. T., 1901, by defendant, from decree of C. P. No. 3, Phila. Co., March T., 1893, No. 645, on bill in equity in case of People’s Passenger Railway Company v. John Taylor, Receiver of Taxes of the City of Philadelphia. Bill in equity for an injunction, to restrain the collection of taxes on plaintiff’s horses. The facts as they appeared from the bill, answer and proofs are stated in the opinion of the Superior Court.
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Appeal, No. 168, Oct. T., 1901, by defendant, from decree of C. P. No. 3, Phila. Co., March T., 1893, No. 645, on bill in equity in case of People’s Passenger Railway Company v. John Taylor, Receiver of Taxes of the City of Philadelphia. Bill in equity for an injunction, to restrain the collection of taxes on plaintiff’s horses. The facts as they appeared from the bill, answer and proofs are stated in the opinion of the Superior Court. The court in an opinion by McCarthy, J., entered a decree restraining the collection of a tax assessed on plaintiff’s horses. Error assigned was the decree of…
1Opinion of the Court
Opinion by
Orlady, J.,
The plaintiff filed a bill in equity against the taxing authorities of the city and against the municipality, which alleges an attempt to collect taxes from the plaintiff company by taxing the horses used in drawing its cars on the street lines and appurtenant uses.
The case ivas heard on bill, answer and proofs, and from the finding of the facts it appears that the plaintiff used horses as the motive power to propel the cars upon the Peoples’ Passenger Railway and Germantown Passenger Railway Company, *159during the year 1892. It owned altogether 1,600 horses and had no other…
2Cases cited4 opinions
- Southern Electric Light & Power Co. v. City of PhiladelphiaSupreme Court of Pennsylvania · 1899
- City of Philadelphia ex rel. Pugh v. Philadelphia & Reading RailroadSuperior Court of Pennsylvania · 1896
- Western New York & Pennsylvania Railway Co. v. County of VenangoSuperior Court of Pennsylvania · 1897
- Spring Brook Water Co. v. KellySuperior Court of Pennsylvania · 1901
3Cited by3 opinions
- Delaware, Lackawanna & Western Railroad v. MetzgarSuperior Court of Pennsylvania · 1905
- T. W. Phillips Gas & Oil Co. v. Butler CountySuperior Court of Pennsylvania · 1912
- Harrisburg v. Harrisburg Gas Co.Superior Court of Pennsylvania · 1906