Baltimore & Philadelphia Steamboat Co.'s Appeal

Opinion by

Mr. Justice Walling,

This appeal by the Baltimore & Philadelphia Steamboat Company, a Maryland corporation, is from the judgment of the lower court holding it liable for city and school taxes on its wharf in the Delaware River at Philadelphia. The wharf is of the width of eighty feet and extends into the river a distance of five hundred and fifty-eight feet and its assessed value is $103,000. The property is known as Pier 3, South Delaware Avenue, and is essential to the conduct of defendant’s business as a carrier of passengers and freight. Appellant paid city and school taxes on…