United Laundries, Inc. v. Board of Property Assessment

Opinion by

Mr. Justice Drew,

These five appeals by the Board of Property Assessment, Appeals and Review of the County of Allegheny are from judgments of the Superior Court sustaining orders of the Court of Common Pleas which reduced the triennial assessments for the years 1945, 1946 and 1947 of the separate properties of four laundry companies and a carpet cleaning establishment.

The assessor, in assessing each of the industrial plants of the corporations here involved, included the value of the machinery and equipment, consisting of ironers, tumblers, dryers, washers, extractors and pressers…