East Broad Top Railroad & Coal Co. v. Commissioners of Huntingdon County

Opinion by

Linn, J.,

Appellant claimed exemption from local taxation for what it calls its coal transfer plant, assessed by Mount Union Borough at $25,000 for 1925. On appeal, the county commissioners refused to change the assessment. On appeal from the action of the commissioners, the common pleas held that so much of the plant as was in fact the transfer plant was exempt, but that a portion of it, described in the record as a ‘ ‘ picking table,” was subject to local taxation, assessed it at $5,000 and ordered exemption for the transfer plant. This appeal is from that assessment.

Appellant…