Northampton County v. Lehigh Coal & Navigation Co.
Supreme Court of Pennsylvania
Error to the Court of Common Pleas of Northampton county: No. 17, to January Term 1874. This was an amicable action of assumpsit and case stated, filed May 27th 1878, in which the county of Northampton was plaintiff and the Lehigh Coal and Navigation Company were defendants.
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Error to the Court of Common Pleas of Northampton county: No. 17, to January Term 1874. This was an amicable action of assumpsit and case stated, filed May 27th 1878, in which the county of Northampton was plaintiff and the Lehigh Coal and Navigation Company were defendants. The case stated was as follows:— “ The assessor of the Fifth ward, of the borough of Easton, in said county, has returned for taxation for county rates and levies property in the said ward belonging to the defendants and described in the assessment as the ‘ Depot and Freight House,’ and adjoining grounds of the Lehigh and…
1Opinion of the Court
The opinion of the court was delivered, May 11th 1874, by
Sharswood, J.
We think it very apparent, as well from the title as the whole scope of the enacting words of the act entitled “ An Act to repeal all laws exempting real estate from taxation,” approved April 8th 1873, Pamph. L. 64, that its object was not to change the course of judicial decisions upon the construction of the general tax laws, but to repeal the large number of special acts upon the statute book exempting particular properties. These special, laws had become a great evil. In the city of Philadelphia, houses and lots…
2Cited by12 opinions
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- City of Philadelphia ex rel. Pugh v. Philadelphia & Reading RailroadSuperior Court of Pennsylvania · 1896
- 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
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