Philadelphia v. Philadelphia Traction Co.
Supreme Court of Pennsylvania
Appeal, No. 221, Jan. T., 1902, by defendant, from order of C. P. No. 1, Phila. Co., Dec. T., 1896, No. 708, making absolute a rule for judgment for want of a sufficient affidavit of defense in case of Philadelphia v. Philadelphia Traction Company. Scire facias on tax claim.
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Appeal, No. 221, Jan. T., 1902, by defendant, from order of C. P. No. 1, Phila. Co., Dec. T., 1896, No. 708, making absolute a rule for judgment for want of a sufficient affidavit of defense in case of Philadelphia v. Philadelphia Traction Company. Scire facias on tax claim. From the record it appeared that the tax for which suit was brought was levied upon defendants’ car barn for the year 1896, The defendants filed an affidavit of defense, the material portion of which is as follows: The defendant is a traction motor company, duly incorporated under the act of assembly of the commonwealth…
1Opinion of the Court
Opinion by
Mr. Justice Fell,
The city’s claim for taxes is based on the Act of April 21, 1858, P. L. 385, which provides that: “ The offices, depots, car houses, and other real property of railway corporations situate in said city, the superstructure of the road and water stations alone excepted, are and hereafter shall be subject to taxation by ordinance for city purposes.” The power of the legislature to impose this tax and to delegate its authority to do so to the municipality has been settled by our decisions: Penna. R. R. Co. v. Pittsburg, 104 Pa. 522; Jermyn v. City of Scranton, 186 Pa.…
2Cases cited8 opinions
- Rafferty v. Central Traction Co.Supreme Court of Pennsylvania · 1892
- Jermyn v. FowlerSupreme Court of Pennsylvania · 1898
- Pennsylvania Railroad v. City of PittsburghSupreme Court of Pennsylvania · 1883
- Gyger v. Phila. etc. Ry. Co., Pennsylvania Court of Common Pleas, Philadelphia County1890
- Hestonville, Mantua & Fairmount Passenger Railroad v. City of PhiladelphiaSupreme Court of Pennsylvania · 1879
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Philadelphia v. Electric Traction Co.Supreme Court of Pennsylvania · 1904
- Baltimore & Philadelphia Steamboat Co.'s AppealSupreme Court of Pennsylvania · 1930
- Harrisburg v. Harrisburg Gas Co.Superior Court of Pennsylvania · 1906
- Bonus Charge on Street Railway Companies, Pennsylvania Department of Justice1939
- North Texas Transfer & Warehouse Co. v. StateCourt of Appeals of Texas · 1914
1 more not listed; retrieve them via the Exa API.