Delaware, Lackawanna & Western Railroad v. Metzgar
Superior Court of Pennsylvania
Appeal, No. 54, Jan. T., 1905, by-plaintiff, from order of C. P. Monroe Co., May T., 1904, No. 18, dismissing appeal from tax assessment in case of Delaware, Lackawanna & Western Railroad Company v. Milton Metzgar, George Van Why and Elmer Fellencer, Commissioners of Monroe County. Appeal from tax assessment.
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Appeal, No. 54, Jan. T., 1905, by-plaintiff, from order of C. P. Monroe Co., May T., 1904, No. 18, dismissing appeal from tax assessment in case of Delaware, Lackawanna & Western Railroad Company v. Milton Metzgar, George Van Why and Elmer Fellencer, Commissioners of Monroe County. Appeal from tax assessment. Staples, P. J., filed the following opinion: The contention of the appellant company upon which it based its right to have its assessment reduced, was that it was necessary for it to have facilities for the icing of freight cars carrying perishable freight, and that the ice houses at…
1Opinion of the Court
Opinion by
Orlady, J.,
The Delaware, Lackawanna & Western Railroad Company, whose railroad extends through the northeastern section of this state, is the owner of two tracts of land in Monroe county, containing in the aggregate 100 acres, covered with water and used by the company for the purpose of harvesting the ice formed thereon in the winter time and then storing it in houses located on the premises, from which houses it is conveyed in cars to points on its main line where the ice is used by the company for refrigerator cars and also for use in passenger coaches for the comfort of its…
2Cases cited3 opinions
- Western New York & Pennsylvania Railroad v. County of VenangoSupreme Court of Pennsylvania · 1898
- Western New York & Pennsylvania Railway Co. v. County of VenangoSuperior Court of Pennsylvania · 1897
- People's Passenger Railway Co. v. TaylorSuperior Court of Pennsylvania · 1903
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