Legal Opinion

Rockhill Iron & Coal Co. v. Fulton County

Supreme Court of Pennsylvania

Decided October 13, 1902No. Appeal, No. 16PublishedCited by 24 opinions

Appeal, No. 16, May T., 1902, by plaintiff, from order of C. P. Fulton Co., June T., 1901, No. 62, sustaining decision of county commissioners on tax assessments in case of Rockhill Iron & Coal Company v. Fulton County. Appeal from decision of county commissioners on tax assessment. Before McSwope, P. J, The opinion of the Supreme Court states the case. Error assigned was the order of the court.

1Opinion of the Court

Opinion by

Mb. Justice Dean,

The plaintiff is the owner of a large body of land lying in the three counties of Fulton, Huntingdon and Bedford. The land in Fulton county amounts to about 4,000 acres made up of separate tracts adjoining each other. Altogether, there were twenty-four separate tracts valued and assessed for taxation in Fulton county. As to eight of these, no complaint is made; as to the remaining sixteen, appellant alleges the valuation is grossly excessive and out of proportion to the valuation put upon other lands belonging to resident owners, of the same quality in the same…

2Cases cited4 opinions

  1. In re Road in the Borough of PhoenixvilleSupreme Court of Pennsylvania · 1885
  2. Borough of Mt. Joy v. Lancaster, Elizabethtown & Middletown Turnpike Co.Supreme Court of Pennsylvania · 1897
  3. Mirkil v. MorganSupreme Court of Pennsylvania · 1889
  4. Lewis v. ScheppersSupreme Court of Pennsylvania · 1889

3Cited by24 opinions

  1. Delaware, Lackawanna & Western Railroad's Tax AssessmentSupreme Court of Pennsylvania · 1909
  2. Cedarbrook Realty, Inc. v. NahillSupreme Court of Pennsylvania · 1979
  3. Westbury Apartments, Inc., AppealSupreme Court of Pennsylvania · 1934
  4. Lehigh & Wilkes-Barre Coal Co.'s AssessmentSupreme Court of Pennsylvania · 1929
  5. Philadelphia & Reading Coal & Iron Co. v. CommissionersSupreme Court of Pennsylvania · 1935

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