Atlantic Freight Lines, Inc. v. Rankin

Opinion by

Mr. Justice Allen M. Stearne,

The question raised by this appeal is whether or not an interstate common carrier of freight by motor vehicle is entitled to exemption from local real estate taxation as a quasi-public corporation. The court below held that it was not and dismissed the complaint seeking to enjoin the county officials from levying such tax.

The chancellor made the following findings of fact, based upon stipulation of counsel: “1. Plaintiff is a Pennsylvania corporation engaged in transporting goods by motor vehicle in interstate commerce, with its principal office in this…