New York & Erie Railroad v. Sabin
Supreme Court of Pennsylvania
Error to the Common Pleas of Susquehanna county, ■ This was an action of trespass to personal property, brought by the New York & Erie Railroad Company against Benjamin Sabin, for carrying away and converting to his own use 243 cords of wood. The defendant pleaded not guilty. On the trial in the court below, the jury found a special verdict, of which the following are the material facts:— The defendant was collector of state and county taxes for the borough of Susquehanna.
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Error to the Common Pleas of Susquehanna county, ■ This was an action of trespass to personal property, brought by the New York & Erie Railroad Company against Benjamin Sabin, for carrying away and converting to his own use 243 cords of wood. The defendant pleaded not guilty. On the trial in the court below, the jury found a special verdict, of which the following are the material facts:— The defendant was collector of state and county taxes for the borough of Susquehanna. The plaintiffs’ property in that borough was assessed as follows: — Machine shops, foundries, freight and passenger…
1Opinion of the Court
The opinion of the court was delivered by
Woodward, J.
We are of the opinion that the annual tax of ten thousand dollars imposed upon the company by the 5th section of the Act of 27th March, 1846, was intended to compensate the Commonwealth for the right of way through her territory, and that the tax imposed by the 6th section of said act upon that portion of the company’s stock which represents the cost of construction in Pennsylvania was meant to be in lieu of all other taxation of the property of the company within our borders.
Without going into minute inquiries whether, under our decisions,…
2Cited by8 opinions
- Valley Dep. and Tr. Co. of Belle VernonSupreme Court of Pennsylvania · 1933
- Conoy Township Supervisors v. York Haven Electric Power Plant Co.Supreme Court of Pennsylvania · 1908
- 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
- Philadelphia v. Electric Traction Co.Supreme Court of Pennsylvania · 1904
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