Western New York & Pennsylvania Railroad v. County of Venango
Supreme Court of Pennsylvania
Appeal, No. 149, Oct. T., 1897, by defendants, from decree of the Superior Court, April'T., 1897, No. 118, reversing decree of C. P. Yenango Co., Nov. T., 1895, No. 4, dismissing bill in equity. Appeal from Superior Court. The facts appear in the report of the case in 5 Pa. Superior Ct. 304. Error assigned among others was decree reversing the decree of the court of common pleas of Yenango county.
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Appeal, No. 149, Oct. T., 1897, by defendants, from decree of the Superior Court, April'T., 1897, No. 118, reversing decree of C. P. Yenango Co., Nov. T., 1895, No. 4, dismissing bill in equity. Appeal from Superior Court. The facts appear in the report of the case in 5 Pa. Superior Ct. 304. Error assigned among others was decree reversing the decree of the court of common pleas of Yenango county. The “repair shops” in question and the property upon which they are situate are liable to taxation for local purposes as real estate: Penna. C. & R. Co. v. Vandyke, 137 Pa. 249 ; Phila. v. P. & R.…
1Opinion of the Court
Opinion by
Mb. Justice Williams,
Is a machine shop belonging to a railroad company and used exclusively for repairs in its own business subject to taxation by the local authorities? This must depend upon the answer to the question whether such repairs are reasonably neeessary to the successful prosecution of the business of the railroad company. If the shop is for the original construction of locomotives or cars, it is, under all our cases, subject to local taxation. A manufactory is no necessary part of the equipment of a carrying company, whether the carriage is conducted upon land or by…
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