Legal Opinion

Railroad v. Berks County

Supreme Court of Pennsylvania

Decided June 26, 1847PublishedCited by 12 opinions

June 18. These were writs of error to the Common Pleas of Berks county sued out by the plaintiff and by the defendant below. The errors assigned upon each writ were argued together.

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June 18. These were writs of error to the Common Pleas of Berks county sued out by the plaintiff and by the defendant below. The errors assigned upon each writ were argued together. In the court below, the case was presented upon amicable action, in which the following statement of facts was agreed to be considered in the nature of a special verdict: “ The assessor of the south-east ward in the city of Reading returned, for taxation, for county rates and levies, as the property of the company, at the valuations specified in the assessment, a depot and coal-yard, valued at fifty-three thousand…

1Opinion of the CourtBurnside, J.

The judgment of the Court of Common Pleas on the case stated, is brought before us on writs of error sued out by both parties. They have been argued together, and involve the construction of a portion of the tax laws of this Commonwealth. The judgment of the court below is predicated on the opinion of this court, in their construction of the act of the 25th of April, 1844, in the case of the Lehigh Navigation Company v. Northampton County, 8 Watts & Serg. 334. So far as the cases are parallel, the judgment of the court is right. But there is a wide difference between things appurtenant and…

2Cases cited1 opinion

  1. Lehigh Coal & Navigation Co. v. Northampton CountySupreme Court of Pennsylvania · 1845

3Cited by12 opinions

  1. A. D. Graham & Co. v. Pennsylvania Turnpike CommissionSupreme Court of Pennsylvania · 1943
  2. Conoy Township Supervisors v. York Haven Electric Power Plant Co.Supreme Court of Pennsylvania · 1908
  3. City of Philadelphia ex rel. Pugh v. Philadelphia & Reading RailroadSuperior Court of Pennsylvania · 1896
  4. Western New York & Pennsylvania Railway Co. v. County of VenangoSuperior Court of Pennsylvania · 1897
  5. Philadelphia v. Electric Traction Co.Supreme Court of Pennsylvania · 1904

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