Philadelphia Co. v. Pittsburgh
Supreme Court of Pennsylvania
EROM THE DECREE OE THE COURT OE COMMON PLEAS NO. 1 OE ALLEGHENY COUNTY, IN EQUITY. No. 228 October Term 1888, Sup. Ct.; court below, No. 628 March Term 1888, C. P. No. 1 in Equity. To the number and term of the court below, the Philadelphia Company filed a bill in equity against the city of Pittsburgh and Vm. JR..
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EROM THE DECREE OE THE COURT OE COMMON PLEAS NO. 1 OE ALLEGHENY COUNTY, IN EQUITY. No. 228 October Term 1888, Sup. Ct.; court below, No. 628 March Term 1888, C. P. No. 1 in Equity. To the number and term of the court below, the Philadelphia Company filed a bill in equity against the city of Pittsburgh and Vm. JR.. Ford, collector of delinquent taxes, which in substance averred the facts following: 1. That the Philadelphia Company is a corporation of Pennsylvania, having all the rights conferred by act of assembly, entitled, “An Act to incorporate the Pennsylvania Company,” approved April 7,…
1Opinion of the Court
Opinion,
Mr. Justice Hand :
The sole question in this case is whether the gas pipes of the defendant company, laid in the streets of the city of Pittsburgh, through which natural gas is distributed to consumers, are subject to taxation for city purposes as land or capital stock.
It is claimed that because the city had authority under the act of 1841, P. L. 348, § 16, to assess taxes on all descriptions of property made taxable for state purposes by the act of June 11,1840, P. L. 612, and the latter act provided for the assessment of the capital stock of banks and companies, that the assessment…
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