Southern Electric Light & Power Co. v. City of Philadelphia
Supreme Court of Pennsylvania
Appeal, No. 37, Jan. T., 1899, by defendant, from decree of C. P. No. 4, Phila. Co., March T., 1898, No. 676, on bill in equity. Bill in equity for an injunction.
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Appeal, No. 37, Jan. T., 1899, by defendant, from decree of C. P. No. 4, Phila. Co., March T., 1898, No. 676, on bill in equity. Bill in equity for an injunction. The complainant in its bill averred that the premises, 1342 Washington avenue, and 1109 South Broad street, constituting one property at the southwest corner of Burnett and Christian streets in the city of Philadelphia, had been assessed with real estate taxes for certain years, the collection of which was threatened by the city authorities; that as to the premises on Washington avenue and Sonth Broad street the taxes were for the…
1Opinion of the Court
Peb Oubiam,
The circumstances that a portion of .the property of the plaintiff is reserved for use for its manufacturing purposes in case of emergency or to meet the demands of increasing business, does not alter or change its character as being part of the premises used or intended to be used for its essential objects. It is still a part of the property which in its entirety is exempt from local taxation as real estate. The distinction which is urged between “the manufacturing of electricity” and “the supplying of it,” is without force. The power to supply includes the power to manufacture it.
2Cited by17 opinions
- Curry v. Alabama Power Co.Supreme Court of Alabama · 1942
- Kentucky Electric Co. v. BuechelCourt of Appeals of Kentucky · 1912
- Golden Triangle Broadcasting, Inc. v. City of PittsburghCommonwealth Court of Pennsylvania · 1977
- In re Charles Town Light & Power Co.District Court, N.D. West Virginia · 1910
- Conoy Township Supervisors v. York Haven Electric Power Plant Co.Supreme Court of Pennsylvania · 1908
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