In Re Appeals of Pittsburgh Terminal Coal Co.
Superior Court of Pennsylvania
Appeal, No. 106, April T., 1924, by the Board for the Assessment and Revision of Taxes in the County of Allegheny, from the order of C. P. Allegheny Co., April T., 1923, No. 1905, sustaining the appeal of the Pittsburgh Terminal Coal Company, from decision of the Board for the Assessment and Revision of Taxes of Allegheny County. Appeal from decision of the Board for the Assessment and Revision of Taxes of Allegheny'County.
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Appeal, No. 106, April T., 1924, by the Board for the Assessment and Revision of Taxes in the County of Allegheny, from the order of C. P. Allegheny Co., April T., 1923, No. 1905, sustaining the appeal of the Pittsburgh Terminal Coal Company, from decision of the Board for the Assessment and Revision of Taxes of Allegheny County. Appeal from decision of the Board for the Assessment and Revision of Taxes of Allegheny'County. Before Evans, J. The facts are stated in the opinion of the Superior Court. The court below sustained the appeal of the taxpayer and reduced the assessment in the amount…
1Opinion of the Court
Opinion by
Gawthrop, J.,
The Pittsburgh Terminal Coal Company owns and operates a large acreage of coal lands situate in several townships and boroughs in Allegheny County, its mines being equipped with tipples, machinery, buildings, shafts and other fixtures and personalty used in the mining of coal. The Board for the Assessment and Revision of Taxes in the County of Allegheny assessed as real estate for the year 1923 the property of the company. In this assessment there was included, as separate items, the two shafts or entrances from the surface of the ground to the coal beneath. There was…
2Cases cited4 opinions
- Boyd v. HoodSupreme Court of Pennsylvania · 1868
- Central Pennsylvania Lumber Co.'s AppealSupreme Court of Pennsylvania · 1911
- Patterson v. Delaware CountySupreme Court of Pennsylvania · 1872
- Guthrie v. Pittsburg Dry Goods Co.Superior Court of Pennsylvania · 1911
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- Massachusetts Mutual Life Insurance Co. Tax Assessment CaseSupreme Court of Pennsylvania · 1967
- Susquehanna Collieries Company's AppealSupreme Court of Pennsylvania · 1939
- North Park Village, Inc. v. Board of Property Assessments, Appeals & ReviewSupreme Court of Pennsylvania · 1962
- Mathies Coal Co. AppealSupreme Court of Pennsylvania · 1969
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