Legal Opinion

Lehigh Coal & Navigation Co. v. Northampton County

Supreme Court of Pennsylvania

Decided March 15, 1845PublishedCited by 22 opinions

ERROR to the Common Pleas of Northampton county. The following case was stated in the court below, in which the defendant in error was plaintiff, and the plaintiff in error defendant, in the nature of a special verdict, with liberty to either to take a writ of error.

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ERROR to the Common Pleas of Northampton county. The following case was stated in the court below, in which the defendant in error was plaintiff, and the plaintiff in error defendant, in the nature of a special verdict, with liberty to either to take a writ of error. The assessor of the township of Allen has returned for taxation, per county rates and levies, 76 acres of land and six lock-houses as the property of the defendant at the valuations specified in the assessment, a copy of which is hereto annexed and made part of this case. The assessor of the borough of South Easton has returned…

1Opinion of the Court

The opinion of the Court was delivered by

Kennedy, J.

The defendant in error claims that the tax in question was legally assessed. The allegation is, that it is real estate, consisting of land and houses belonging to the plaintiffs in error, being the same that is used for the bed, berm-bank, and tow-path of the canal, and the lock-houses and collectors’ offices appertaining thereto, constructed by them, in improving the navigation of the river Lehigh. Such assessment, it is contended by the counsel for the defendant, is authorized and sanctioned, first, by the Act of the 15th April 1834,…

2Cases cited2 opinions

  1. Ridge Turnpike Co. v. StoeverSupreme Court of Pennsylvania · 1843
  2. President for erecting a Permanent Bridge over the Schuylkill v. FraileySupreme Court of Pennsylvania · 1826

3Cited by22 opinions

  1. New Mexico v. United States Trust Co.Supreme Court of the United States · 1898
  2. United States v. Denver & Rio Grande Railway Co.Supreme Court of the United States · 1893
  3. Commonwealth v. Standard Oil Co.Supreme Court of Pennsylvania · 1882
  4. Coatesville Gas Co. v. County of ChesterSupreme Court of Pennsylvania · 1881
  5. West Chester Gas Co. v. County of ChesterSupreme Court of Pennsylvania · 1858

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