Dravo Contracting Co. v. Grambling
Superior Court of Pennsylvania
Appeal, No. 139, April T., 1910, by plaintiff, from decree of C. P. Cambria Co., March T., 1909, No. 3, dismissing bill in equity in case of Dravo Contracting Company v. W. R. Grambling, Tax Collector for Adams township et al. . Bill in equity for an injunction to restrain the defendants from enforcing the collection of taxes levied against certain property alleged to be real and not personal estate.
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Appeal, No. 139, April T., 1910, by plaintiff, from decree of C. P. Cambria Co., March T., 1909, No. 3, dismissing bill in equity in case of Dravo Contracting Company v. W. R. Grambling, Tax Collector for Adams township et al. . Bill in equity for an injunction to restrain the defendants from enforcing the collection of taxes levied against certain property alleged to be real and not personal estate. Before O’Connor, P. J. From the record it appeared that in February, 1907, the Dravo Contracting Company entered into a contract with the Maryland Coal Company to sink a coal shaft in land owned…
1Opinion of the Court
Opinion by
Beaver, J.,
The third assignment of error, which is based upon and recites the decree of the court below, practically covers the entire case.
It was agreed between the parties at the taking of the testimony as follows: “It is hereby agreed between the parties to this action that the sole question to be here determined is whether or not the property in question of the Dravo- Contracting Co. is, for the purposes of taxation, real estate or personal property, and the land shall only be considered in connection with the evidence of the attachment of the particular property to the soil, in…
2Cases cited6 opinions
- Hill v. SewaldSupreme Court of Pennsylvania · 1867
- National Bank v. NorthSupreme Court of Pennsylvania · 1894
- Morris's AppealSupreme Court of Pennsylvania · 1879
- Vail v. WeaverSupreme Court of Pennsylvania · 1890
- Seeger v. PettitSupreme Court of Pennsylvania · 1875
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- County of Franklin v. McCleanSuperior Court of Pennsylvania · 1927
- Waltman v. MayerSuperior Court of Pennsylvania · 1929