Delaware, Lackawanna & Western Railroad's Tax Assessment
Supreme Court of Pennsylvania
Appeal, No. 370, Jan. T., 1908, by The Delaware, Lackawanna & Western Railroad Company, from order of C. P. Lackawanna Co., Nov. T., 1907, No. 513, on appeal from tax assessment in the Matter of the Assessment of Land of The Delaware, Lackawanna & Western Railroad Company in the Sixth Ward of the Borough of Taylor. Appeal from the decision of the county commissioners of Lackawanna county.
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Appeal, No. 370, Jan. T., 1908, by The Delaware, Lackawanna & Western Railroad Company, from order of C. P. Lackawanna Co., Nov. T., 1907, No. 513, on appeal from tax assessment in the Matter of the Assessment of Land of The Delaware, Lackawanna & Western Railroad Company in the Sixth Ward of the Borough of Taylor. Appeal from the decision of the county commissioners of Lackawanna county. This appeal was tried with several others under the following agreement: For the purpose only of these appeals, appellants waive the claim that every coal property should be separately assessed at its…
1Opinion of the Court
Opinion by
Mr. Justice Elkin,
Controversies growing out of the assessment and collection of taxes are as old as civilization. To question the assessment, to doubt the levy and to delay the collector may be classed among those inalienable rights of mankind not guaranteed by any constitution but very generally asserted under the law of human nature. From time immemorial the people •have resisted all attempts to increase the burdens of taxation and have yielded only when convinced of the governmental necessity demanding such increase. Each person, natural or artificial, must bear his share of the…
2Cases cited4 opinions
- Commonwealth v. Delaware Div. Canal Co.Supreme Court of Pennsylvania · 1889
- Appeal of FoxSupreme Court of Pennsylvania · 1886
- Rockhill Iron & Coal Co. v. Fulton CountySupreme Court of Pennsylvania · 1902
- Kelly v. City of PittsburghSupreme Court of Pennsylvania · 1877
3Cited by58 opinions
- Deitch Co. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
- McKnight Shopping Center, Inc. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
- Clifton v. Allegheny CountySupreme Court of Pennsylvania · 2009
- Buhl Foundation v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1962
- Downingtown Area School District v. Chester County Board of Assessment AppealsSupreme Court of Pennsylvania · 2006
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