Legal Opinion

Pennsylvania Railroad v. City of Pittsburgh

Supreme Court of Pennsylvania

Decided November 6, 1883PublishedCited by 17 opinions

Writs of error to the Court of Common Pleas No. 1 ®f Allegheny county: Of October and November Term 1883, Nos. 193, 194, 195, 196, 197, 212. These cases were, in the court below, actions of scire facias sur municipal liens, for taxes, by the city of Pittsburgh against the Pennsylvania Railroad Company, the Pennsylvania Company operating the Pittsburgh, Port Wayne and Chicago Railway, and the Citizens’ Passenger Railway Company of Pittsburgh, respectively.

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Writs of error to the Court of Common Pleas No. 1 ®f Allegheny county: Of October and November Term 1883, Nos. 193, 194, 195, 196, 197, 212. These cases were, in the court below, actions of scire facias sur municipal liens, for taxes, by the city of Pittsburgh against the Pennsylvania Railroad Company, the Pennsylvania Company operating the Pittsburgh, Port Wayne and Chicago Railway, and the Citizens’ Passenger Railway Company of Pittsburgh, respectively. Affidavits of defence were filed in each case, and also pleas of nunquam indebitatus. The parties, by agreement filed, waived trial by…

1Opinion of the CourtChief Justice Mercur

These six cases were argued together. They present substantially the same question. The contention is, whether taxes, for city purposes, may lawfully be assessed, by the city of Pittsburgh on certain property situate therein, owned by these corporations ?

The property of the railroad companies consists of freight stations, offices and depots, round-house, machine shops, passenger stations and ground covered by tracks, and used as ways of approach to the stations and buildings used in connection with the railroads : and the property of the Passenger Railway Company is occupied for the stabling…

2Cases cited1 opinion

  1. Ridge Turnpike Co. v. StoeverSupreme Court of Pennsylvania · 1843

3Cited by17 opinions

  1. Wilson v. Philadelphia School DistrictSupreme Court of Pennsylvania · 1937
  2. Jermyn v. FowlerSupreme Court of Pennsylvania · 1898
  3. Clouser v. Reading CitySupreme Court of Pennsylvania · 1921
  4. City of Philadelphia ex rel. Pugh v. Philadelphia & Reading RailroadSuperior Court of Pennsylvania · 1896
  5. Western New York & Pennsylvania Railway Co. v. County of VenangoSuperior Court of Pennsylvania · 1897

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