Legal Opinion

Braddock Dry Goods Co.'s Appeal

Pennsylvania Court of Common Pleas, Alleghany County

Decided July 11, 1941No. 1425Published

1Opinion of the Court

Smith, J.,

This case comes before the pretrial court upon an appeal from the board for the assessment and revision of taxes, County of Alie*31gheny, sustaining an assessment valuation of $6,890 on machinery on the premises of appellant, Braddock Dry Goods Co., Braddock Borough, Pa.

A portion of the premises owned by appellant is leased to the Braddock Free Press, and the machinery in question is the printing machinery and presses necessarily incident to the publication of a newspaper.

The Act of April 29, 1844, P. L. 486, sec. 32, as amended by the Act of April 28,1927, P. L. 491, sec. 1, reads:

“.…

2Cases cited2 opinions

  1. Byers v. Franklin Coal Co.Massachusetts Supreme Judicial Court · 1870
  2. Franklin Fire Insurance v. BrockSupreme Court of Pennsylvania · 1868

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