Bell Telephone Co. v. Harrisburg

Citations

• 53 Pa. Super. 458
• 1913 Pa. Super. LEXIS 199

Syllabus

<p>Taxation — Corporations—Exemption—Beal estate — Telephone company.</p> <p>1. A lot and building owned by á telephone company and used as a central station is essential to the prosecution of the corporate business of the company, and therefore exempt from local taxation. The fact that the company might rent a building which would answer for a central office is immaterial.</p> <p>2. Where a telephone company files a bill in equity to restrain the imposition of a local tax on its central station, and the court finds that the company leased to another party a room amounting to one-seventh of the building, and apportions the valuation so as to impose a tax on one-seventh of the building, and the city appeals, the appellate court will sustain the decree.</p>